Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
EIN 86-0599261 • 501(c)4 • Scottsdale, AZ
Profile
Operation and maintenance of the joint common property within the association.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
76th percentile
Higher debt load relative to assets than 76% of similar nonprofits.
Liabilities / Revenue
64th percentile
Higher debt load relative to revenue than 64% of similar nonprofits.
Net Margin
41st percentile
Higher net margin than 41% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
68th percentile
Faster asset growth than 68% of similar nonprofits.
Revenue Growth
53rd percentile
Faster revenue growth than 53% of similar nonprofits.
Assets
Up$1,399,689
Up $132,203 (+10%) from 2023
Liabilities
Up$366,415
Up $56,839 (+18%) from 2023
Net Assets
Up$1,033,274
Up $75,364 (+7.9%) from 2023
Revenue
Up$2,054,393
Up $160,970 (+8.5%) from 2023
Expenses
Up$1,979,029
Up $207,432 (+12%) from 2023
Net Income
Down$75,364
Down $46,462 (-38%) from 2023
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
Operation and maintenance of the joint common property within the association.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $626,238 | $930,998 | ▲ $304,760 |
| Savings and Temporary Cash Investments | $541,661 | $353,328 | ▼ $188,333 |
| Investments Other Securities | $56,000 | $59,000 | ▲ $3,000 |
| Accounts Receivable | $42,128 | $43,702 | ▲ $1,574 |
| Receivables From Officers Etc | - | $11,416 | - |
| Prepaid Expenses and Deferred Charges | $790 | $772 | ▼ $18 |
| Total Assets | $1,267,486 | $1,399,689 | ▲ $132,203 |
| Other Assets Total | $669 | $473 | ▼ $196 |
| Liabilities | |||
| Deferred Revenue | $228,576 | $266,360 | ▲ $37,784 |
| Other Liabilities | $81,000 | $96,000 | ▲ $15,000 |
| Accounts Payable and Accrued Expenses | $0 | $4,055 | ▲ $4,055 |
| Total Liabilities | $309,576 | $366,415 | ▲ $56,839 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $598,330 | $671,287 | ▲ $72,957 |
| Net Assets Without Donor Restrictions | $359,580 | $361,987 | ▲ $2,407 |
| Total Net Assets Fund Balance | $957,910 | $1,033,274 | ▲ $75,364 |
| Total Liabilities and Net Assets / Fund Balance | $1,267,486 | $1,399,689 | ▲ $132,203 |
| Name | Title |
|---|---|
| Robert Gomez | President |
| Julie Harding | Vice President |
| Christine Gonzales | Director |
| Jeff Zimmerman | Director |
| Pamela Schaeffer | Secretary/treas |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,979,029 |
| 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 |
|---|---|---|---|---|
| Office Expenses | - | $47,846 | - | $47,846 |
| Other Expenses | $20,594 | - | - | $20,594 |
| Fees for Services Legal | - | $15,430 | - | $15,430 |
| Fees for Services Accounting | - | $9,005 | - | $9,005 |
| Insurance | $483 | $5,092 | - | $5,575 |
| All Other Expenses | $5,286 | - | - | $5,286 |
| Occupancy | $1,205 | - | - | $1,205 |
| Fees for Services Management | - | $669 | - | $669 |
| Total Functional Expenses | $1,900,987 | $78,042 | $0 | $1,979,029 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,979,029 |
| Total Expenses per Audited Statements | $1,979,029 |
| Total Expenses per Form 990 | $1,979,029 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $0 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $11,416 | - |
| Liability | Amount |
|---|---|
| Construction Deposit Payable | $96,000 |
“The association has obtained the services of a residential property management company to manage the affairs of the association.”
“The owner of each lot shall be a member of the association and shall be entitled to vote in accordance with the terms of the declaration and by-laws.”
“Homeowners elect officers and board members for the association.”
“To the extent that any part or provision of these articles of incorporation is contrary to or inconsistent with provisions of the declarant, the terms and provisions of the declaration shall prevail. As set forth in the declaration, the corporation is subject to certain limitations. No amendment hereof nor any action taken by the corporation pursuant hereto shall be contrary to or in conflict with the limitations set forth in the declaration, and any such amendment of action shall be void to the extent of such inconsistency.”
“The governing body is provided a copy of the form 990 for review and signature before it is filed.”
“The organization makes the information contained in line 19 available to the public at the offices of its managing agent upon request. It is made available to members upon request.”
“The corporation accounts for uncertain tax positions, if any, in accordance with fasb accounting standards codification section 740. In accordance with these professional standards, the corporation recognizes tax positions only to the extent that management believes it is "more likely than not" that its tax position will be sustained upon examination by taxing authorities. Management believes that it has no uncertain tax position for the year ending december 31, 2024. The corporation believes that its income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the corporation's financial condition, net income or cash flows. Accordingly, the corporation has not recorded any reserves, or related accruals for interest and penalties for uncertain tax provisions at december 31, 2024. The corporation is subject to routine audits by taxing jurisdictions; however, there are no audits currently in progress for any tax periods. The corporation believes it is no longer subject to income tax examinations by u.s. Federal tax authorities for years before 2021, or by arizona state tax authorities for years before 2020.”
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 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 4055 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 42128 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 43702 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | OPERATION AND MAINTENANCE OF THE JOINT COMMON PROPERTY WITHIN THE ASSOCIATION. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5286 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5286 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | CAPITAL CONSULTANTS MGT-AZRA SIBIC |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 4809217500 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 8360 E VIA DE VENTURA L100 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | SCOTTSDALE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | AZ |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 85258 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 626238 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 930998 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 0 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 0 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 20069 |
| IRS990/CYOtherExpensesAmt | 0 | 1979029 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2034324 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 75364 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1979029 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2054393 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 228576 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 266360 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | TO PROTECT AND MAINTAIN THE AESTHETICS OF THE COMMUNITY BY MAINTENANCE OF THE LANDSCAPING, COMMON AREAS AND RECREATIONAL FACILITIES OF THE ASSOCIATION. |
| IRS990/DescribedInSection501c3Ind | 0 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 598330 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 671287 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1900987 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 9005 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 9005 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 15430 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 15430 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 669 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 669 |
| 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/AverageHoursPerWeekRt | 4 | 1.00 |
| 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/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 | JULIE HARDING |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | ROBERT GOMEZ |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | PAMELA SCHAEFFER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | JEFF ZIMMERMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | CHRISTINE GONZALES |
| 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 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TREAS |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2054393 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 5092 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 483 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 5575 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 20069 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 20069 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 56000 |
| IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt | 0 | 59000 |
| IRS990/IRPDocumentCnt | 0 | 2 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | AZ |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | OPERATION AND MAINTENANCE OF THE JOINT COMMON PROPERTY WITHIN THE ASSOCIATION. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 957910 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1033274 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 359580 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 361987 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1205 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1205 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 47846 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 47846 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 669 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 473 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | ALLOCATION TO JC, E, V, |
| IRS990/OtherExpensesGrp/Desc | 1 | ALLOCATIONS TO STARPOIN |
| IRS990/OtherExpensesGrp/Desc | 2 | COLLECTION COSTS |
| IRS990/OtherExpensesGrp/Desc | 3 | MAJOR REPLACEMENTS |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 1294152 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 534768 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 44499 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 20594 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 1294152 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 534768 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 44499 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 20594 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 81000 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 96000 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 790 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 772 |
| IRS990/PrincipalOfficerNm | 0 | ROBERT GOMEZ |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 531390 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 531390 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | DUES AND ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1936453 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 97871 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1936453 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 97871 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 0 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 19158 |
| IRS990/PYOtherExpensesAmt | 0 | 1771597 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1874265 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 121826 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1771597 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1893423 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 11416 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 75364 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 2034324 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 541661 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 353328 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1979029 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 96000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONSTRUCTION DEPOSIT PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2054393 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CORPORATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION SECTION 740. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE CORPORATION RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT THAT MANAGEMENT BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING DECEMBER 31, 2024. THE CORPORATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE CORPORATION'S FINANCIAL CONDITION, NET INCOME OR CASH FLOWS. ACCORDINGLY, THE CORPORATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX PROVISIONS AT DECEMBER 31, 2024. THE CORPORATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY IN PROGRESS FOR ANY TAX PERIODS. THE CORPORATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2021, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2020. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1979029 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 96000 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2054393 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2054393 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1979029 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE ASSOCIATION HAS OBTAINED THE SERVICES OF A RESIDENTIAL PROPERTY MANAGEMENT COMPANY TO MANAGE THE AFFAIRS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE OWNER OF EACH LOT SHALL BE A MEMBER OF THE ASSOCIATION AND SHALL BE ENTITLED TO VOTE IN ACCORDANCE WITH THE TERMS OF THE DECLARATION AND BY-LAWS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | HOMEOWNERS ELECT OFFICERS AND BOARD MEMBERS FOR THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | TO THE EXTENT THAT ANY PART OR PROVISION OF THESE ARTICLES OF INCORPORATION IS CONTRARY TO OR INCONSISTENT WITH PROVISIONS OF THE DECLARANT, THE TERMS AND PROVISIONS OF THE DECLARATION SHALL PREVAIL. AS SET FORTH IN THE DECLARATION, THE CORPORATION IS SUBJECT TO CERTAIN LIMITATIONS. NO AMENDMENT HEREOF NOR ANY ACTION TAKEN BY THE CORPORATION PURSUANT HERETO SHALL BE CONTRARY TO OR IN CONFLICT WITH THE LIMITATIONS SET FORTH IN THE DECLARATION, AND ANY SUCH AMENDMENT OF ACTION SHALL BE VOID TO THE EXTENT OF SUCH INCONSISTENCY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION MAKES THE INFORMATION CONTAINED IN LINE 19 AVAILABLE TO THE PUBLIC AT THE OFFICES OF ITS MANAGING AGENT UPON REQUEST. IT IS MADE AVAILABLE TO MEMBERS UPON REQUEST. |
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| 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 C, LINE 19 |
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