Civic Intelligence

DC Ranch Association Inc

990 • Fiscal year 2021 • EIN 86-0838306

Jan 01, 2021 to Dec 31, 2021 • Filed on Nov 14, 2022

20551 North Pima Road Ste 180Scottsdale, AZ 85255

(480) 513-1500

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

43rd percentile

0.09x

Higher debt load relative to assets than 43% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

41st percentile

0.12x

Higher debt load relative to revenue than 41% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Net Margin

52nd percentile

16%

Higher net margin than 52% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

64th percentile

$206,567

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Source year 2021

Asset Growth

58th percentile

10%

Faster asset growth than 58% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

49th percentile

5.4%

Faster revenue growth than 49% of similar nonprofits.

2021 filings • 501(c)4 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Assets

Up

$11,452,331

Up $1,087,361 (+10%) from 2020

Net Assets

Up

$10,417,595

Up $1,359,965 (+15%) from 2020

Liabilities

Down

$1,034,736

Down $272,604 (-21%) from 2020

Revenue

Up

$8,727,546

Up $443,312 (+5.4%) from 2020

Expenses

Down

$7,367,582

Down $666,913 (-8.3%) from 2020

Net Income

Up

$1,359,964

Up $1,110,225 (+445%) from 2020

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$15M$10M$5.0M$0Assets 2017: $8,077,772Liabilities 2017: $610,900Net Assets 2017: $7,466,8722017Assets 2018: $9,025,244Liabilities 2018: $863,243Net Assets 2018: $8,162,0012018Assets 2019: $9,581,641Liabilities 2019: $773,750Net Assets 2019: $8,807,8912019Assets 2020: $10,364,970Liabilities 2020: $1,307,340Net Assets 2020: $9,057,6302020Assets 2021: $11,452,331Liabilities 2021: $1,034,736Net Assets 2021: $10,417,5952021Assets 2022: $12,109,928Liabilities 2022: $1,094,610Net Assets 2022: $11,015,3182022Assets 2023: $13,877,910Liabilities 2023: $1,343,494Net Assets 2023: $12,534,4162023Assets 2024: $15,790,476Liabilities 2024: $1,213,259Net Assets 2024: $14,577,2172024

Highlighted filing

2021

Assets$11,452,331
Liabilities$1,034,736
Net Assets$10,417,595

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$15M$10M$5.0M$0Revenue 2017: $7,588,194Expenses 2017: $6,417,255Net Income 2017: $1,170,9392017Revenue 2018: $7,800,945Expenses 2018: $7,105,816Net Income 2018: $695,1292018Revenue 2019: $8,281,511Expenses 2019: $7,635,621Net Income 2019: $645,8902019Revenue 2020: $8,284,234Expenses 2020: $8,034,495Net Income 2020: $249,7392020Revenue 2021: $8,727,546Expenses 2021: $7,367,582Net Income 2021: $1,359,9642021Revenue 2022: $9,818,445Expenses 2022: $9,220,722Net Income 2022: $597,7232022Revenue 2023: $11,391,123Expenses 2023: $9,872,025Net Income 2023: $1,519,0982023Revenue 2024: $12,154,748Expenses 2024: $10,111,947Net Income 2024: $2,042,8012024

Highlighted filing

2021

Revenue$8,727,546
Expenses$7,367,582
Net Income$1,359,964
Jump To
Filing Snapshot
Filing Period
Jan 1, 2021 to Dec 31, 2021
Signed
Nov 14, 2022
Return Version
2021v4.2
Gross Receipts
$8,727,546
Mission and Program Overview

Mission

The ranch association is responsible for the professional management and protection of the community's fiscal and environmental assets. The ranch association delivers high quality and consistent operations, landscape, maintenance, and security services with an emphasis on customer care and open communication that result in sustained property values and exceptional quality of life.

The ranch association provides a system of standards and procedures for the overall administration and preservation of the community; including community elections, community standards and administration, financial operations, landscape and maintenance of common areas, liaison to real estate agents, non-custom home modifications and security for gate access and patrol.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,735,236$9,579,110▲ $1,843,874
Investments Program Related$2,205,000$1,475,000▼ $730,000
Prepaid Expenses and Deferred Charges$205,784$216,028▲ $10,244
Land, Buildings, and Equipment, Net$186,921$161,004▼ $25,917
Accounts Receivable$32,029$21,189▼ $10,840
Total Assets$10,364,970$11,452,331▲ $1,087,361
Liabilities
Accounts Payable and Accrued Expenses$368,807$663,845▲ $295,038
Deferred Revenue$246,555$274,737▲ $28,182
Other Liabilities$141,771$68,459▼ $73,312
Mortgage Notes Payable Secured by Investment Property$550,207$27,695▼ $522,512
Total Liabilities$1,307,340$1,034,736▼ $272,604
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$9,057,630$10,417,595▲ $1,359,965
Total Net Assets Fund Balance$9,057,630$10,417,595▲ $1,359,965
Total Liabilities and Net Assets / Fund Balance$10,364,970$11,452,331▲ $1,087,361

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$161,004$195,058$356,062
Investment Program Related Org$1,475,000--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Darren ShawExecutive DirectorFT$192,294$14,273$206,567

Board Members and Trustees

NameTitle
Geoffrey WilnerPresident
Stephen KovenVice President
Don MathesonDirector
Greg KiralyDirector
Philip GeigerDirector
Elaine CotteySecretary
Sam HawkinsTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Anderson SecuritySecurity Service2555 W MORNINGSIDE DR, Phoenix, AZ 85023$1,699,016
Pinnacle PavingPaving Services2012 E SANOQUE BLVD, Gilbert, AZ 85298$204,733
Aaa Smart HomeAlarm Service8454 N 90TH ST, Scottsdale, AZ 85258$159,105
Gothic Grounds ManagementLandscaping4235 E WINSLOW AVE, Phoenix, AZ 85040$150,545
Enterprise Fleet ServicesFleet EnterprisePO BOX 800089, Kansas City, MO 64180$117,038
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$8,527,349
Investment Income
$35,968
Other Revenue
$164,229
Change in Net Assets
$1,359,964

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,727,547
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$96,546
Total Revenue per Audited Statements
$8,824,093
Total Revenue per Form 990
$8,727,547
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$4,697,587
Salaries, Compensation, and Employee Benefits$2,669,995
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,741,093$149,263-$1,890,356
All Other Expenses$762,163$26,150-$788,313
Other Expenses$483,246--$483,246
Other Employee Benefits$289,982$40,658-$330,640
Current Officers, Directors, Trustees, and Key Employees$67,084$201,253-$268,337
Office Expenses-$239,919-$239,919
Insurance$85,404$140,981-$226,385
Payroll Taxes$134,874$18,774-$153,648
Occupancy-$152,848-$152,848
Fees for Services Management-$109,560-$109,560
Information Technology-$73,029-$73,029
Depreciation Depletion$61,195--$61,195
Fees for Services Legal-$51,979-$51,979
Pension Plan Contributions$17,388$9,626-$27,014
Conferences and Meetings-$22,381-$22,381
Fees for Services Accounting-$19,500-$19,500
Interest-$5,292-$5,292
Total Functional Expenses$6,106,369$1,261,213$0$7,367,582

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$7,464,128
Expenses per Audited Statements$7,367,582
Total Expenses per Form 990$7,367,582
Expenses Not Reported on Form 990$96,546
Expenses Not Reported on Financial Statements$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Related Party Payables$68,459
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 6

Each lot owner in good standing may cast one vote on all matters requiring member approval.

Form 990, Part VI, Section A, line 7A

Each board member is elected by a vote of the membership.

Form 990, Part VI, Section B, line 11B

The 990 is reviewed by the board treasurer and sent to all board members prior to filing with the irs.

Form 990, Part VI, Section B, line 12C

All conflicts are reviewed.

Form 990, Part VI, Section B, line 15

The board conducts a performance review for the executive director and sets his/her salary based on information gathered by staff and the board. The board uses comparable salary information to set general compensation ranges for the other key employees.

Form 990, Part VI, Section C, line 19

The governing documents, community policies and financial statements are available to view on the website.

Filing and Contact Details

Filer

Filer Name
DC Ranch Association Inc
EIN
86-0838306
Phone
4805131500
Address
20551 North Pima Road Ste 180, Scottsdale, AZ 85255

Signing Officer

Name
John Shaw
Title
Treasurer
Phone
4805131500
Signed
2022-11-14

Organization Details

Principal Officer
John Shaw
Formed
1996
Legal Domicile
Az
Voting Board Members
7
Independent Board Members
7
Employees
49
Volunteers
60

Preparer

Firm
Butler Hansen Plc
Address
1734 EAST BOSTON STREET STE 101, GILBERT, AZ 85295
Preparer
Paul E Hansen CPA
Phone
4804971250
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

OUTSIDE SERVICES: Program service expenses 290,700. Management and general expenses 8,927. Fundraising expenses 0. Total expenses 299,627. REPAIRS AND MAINTENANCE: Program service expenses 296,208. Management and general expenses 0. Fundraising expenses 0. Total expenses 296,208. EQUIPMENT AND SUPPLIES: Program service expenses 175,255. Management and general expenses 15,355. Fundraising expenses 0. Total expenses 190,610. TAXES: Program service expenses 0. Management and general expenses 1,868. Fundraising expenses 0. Total expenses 1,868.

Form 990, Part XII, Line 2C:

No change from the prior year.

Financial Statement Notes

Part X, Line 2:

The association accounts for uncertain tax positions, if any, in accordance with fasb accounting standards codification section 740. In accordance with these professional standards, the association recognizes tax positions only to the extent that management believes it is "more likely than not" that its tax positions will be sustained upon irs examination. Management believes that it has no uncertain tax position for the year ending december 31, 2021.

Part XI, Line 2D - Other Adjustments:

Security allocation 43,920. Landscape reimbursement 52,626.

Part XII, Line 2D - Other Adjustments:

Security allocation 43,920. Landcape reimbursement 52,626.

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IRS990/InsuranceGrp/ManagementAndGeneralAmt0140981
IRS990/InsuranceGrp/ProgramServicesAmt085404
IRS990/InsuranceGrp/TotalAmt0226385
IRS990/InterestGrp/ManagementAndGeneralAmt05292
IRS990/InterestGrp/TotalAmt05292
IRS990/InvestmentIncomeGrp/ExclusionAmt035968
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt035968
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt02205000
IRS990/InvestmentsProgramRelatedGrp/EOYAmt01475000
IRS990/IRPDocumentCnt011
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0195058
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0186921
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0161004
IRS990/LandBldgEquipCostOrOtherBssAmt0356062
IRS990/LegalDomicileStateCd0AZ
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE RANCH ASSOCIATION IS RESPONSIBLE FOR THE PROFESSIONAL MANAGEMENT AND PROTECTION OF THE COMMUNITY'S FISCAL AND ENVIRONMENTAL ASSETS. THE RANCH ASSOCIATION DELIVERS HIGH QUALITY AND CONSISTENT OPERATIONS, LANDSCAPE, MAINTENANCE, AND SECURITY SERVICES WITH AN EMPHASIS ON CUSTOMER CARE AND OPEN COMMUNICATION THAT RESULT IN SUSTAINED PROPERTY VALUES AND EXCEPTIONAL QUALITY OF LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0550207
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt027695
IRS990/NetAssetsOrFundBalancesBOYAmt09057630
IRS990/NetAssetsOrFundBalancesEOYAmt010417595
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt09057630
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt010417595
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0152848
IRS990/OccupancyGrp/TotalAmt0152848
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt0239919
IRS990/OfficeExpensesGrp/TotalAmt0239919
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt040658
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0289982
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0330640
IRS990/OtherExpensesGrp/Desc0SECURITY
IRS990/OtherExpensesGrp/Desc1REPLACEMENT EXPENSES
IRS990/OtherExpensesGrp/Desc2PATROL
IRS990/OtherExpensesGrp/Desc3LANDSCAPING
IRS990/OtherExpensesGrp/ProgramServicesAmt01294444
IRS990/OtherExpensesGrp/ProgramServicesAmt1678008
IRS990/OtherExpensesGrp/ProgramServicesAmt2491488
IRS990/OtherExpensesGrp/ProgramServicesAmt3483246
IRS990/OtherExpensesGrp/TotalAmt01294444
IRS990/OtherExpensesGrp/TotalAmt1678008
IRS990/OtherExpensesGrp/TotalAmt2491488
IRS990/OtherExpensesGrp/TotalAmt3483246
IRS990/OtherLiabilitiesGrp/BOYAmt0141771
IRS990/OtherLiabilitiesGrp/EOYAmt068459
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0164229
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0164229
IRS990/OtherRevenueTotalAmt0164229
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0149263
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01741093
IRS990/OtherSalariesAndWagesGrp/TotalAmt01890356
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt018774
IRS990/PayrollTaxesGrp/ProgramServicesAmt0134874
IRS990/PayrollTaxesGrp/TotalAmt0153648
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt09626
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt017388
IRS990/PensionPlanContributionsGrp/TotalAmt027014
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0205784
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0216028
IRS990/PrincipalOfficerNm0JOHN SHAW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/BusinessCd3900099
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP DUES
IRS990/ProgramServiceRevenueGrp/Desc1FINE AND FEE INCOME
IRS990/ProgramServiceRevenueGrp/Desc2GATE TRANSPONDERS
IRS990/ProgramServiceRevenueGrp/Desc3COST SHARE AGREEMENT
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt07972466
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt1321187
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2207801
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt325895
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt07972466
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1321187
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2207801
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt325895
IRS990/ProgSrvcAccomActy2Grp/Desc0DC RANCH PROVIDES 24-HOUR COMMUNITY PRIVATE PATROL SERVICE, OPERATING 23 GATES THROUGHOUT THE COMMUNITY AND THREE PATROL VEHICLES. THE DISPATCH AND COMMAND CENTER AT THE WEST GATE LOCATION IS LINKED TO OVER 100 CONTINUOUS LIVE VIDEO FEEDS OVERSEEING GATES, PEDESTRIAN UNDERPASS CROSSINGS AND OTHER REMOTE ENTRY POINTS. PATROL OFFICERS INTERFACE WITH SCOTTSDALE CITY POLICE ON MATTERS REQUIRING POLICE PRESENCE.
IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt02147110
IRS990/ProgSrvcAccomActy2Grp/RevenueAmt02154602
IRS990/ProgSrvcAccomActy3Grp/Desc0THE ASSOCIATION ENSURES A MAINTENANCE PLAN AND FUNDING SOURCE IS IN PLACE FOR THE REPAIR AND REPLACEMENT OF MAJOR COMMUNITY ASSETS SUCH AS STREET PAVING, PARK FURNITURE REPLACEMENT, GATE ACCESS SYSTEMS, COMMON WALL PAINTING/REPAIRS, PLAYGROUND REPAIRS/REPLACEMENTS, ETC. THIS WILL SAFEGUARD CURRENT AND FUTURE INVESTMENTS, SUPPORTED BY A LONG-RANGE STRATEGY AND SET OF PRACTICES THAT EMBRACE FINANCIAL STEWARDSHIP.
IRS990/ProgSrvcAccomActy3Grp/ExpenseAmt0533706
IRS990/ProgSrvcAccomActy3Grp/RevenueAmt01869825
IRS990/ProgSrvcAccomActyOtherGrp/Desc0THE ASSOCIATION IS RESPONSIBLE FOR MANAGING AND ENFORCING THE STANDARDS FOR THE COMMUNITY, IN ACCORDANCE WITH THE RANCH ASSOCIATION GOVERNING DOCUMENTS. STANDARDS ARE THE MEASURES FOR KEEPING THE COMMUNITY BEAUTIFUL, LIVING HARMONIOUSLY AS NEIGHBORS AND ENABLING RESIDENTS TO ENJOY THE BEAUTY OF THE PROPERTY IN DC RANCH.
IRS990/ProgSrvcAccomActyOtherGrp/ExpenseAmt0204313
IRS990/ProgSrvcAccomActyOtherGrp/RevenueAmt0366300
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0100353
IRS990/PYOtherExpensesAmt05353489
IRS990/PYOtherRevenueAmt0177444
IRS990/PYProgramServiceRevenueAmt08006437
IRS990/PYRevenuesLessExpensesAmt0249739
IRS990/PYSalariesCompEmpBnftPaidAmt02681006
IRS990/PYTotalExpensesAmt08034495
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08284234
IRS990/QuidProQuoContributionsInd00
IRS990/ReconcilationRevenueExpnssAmt01359964
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd01
IRS990/RevenueAmt03232480
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0161004
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0195058
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0356062
IRS990ScheduleD/ExpensesNotReportedAmt096546
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07367582
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvstProgramRelatedOrgGrp/BookValueAmt01475000
IRS990ScheduleD/InvstProgramRelatedOrgGrp/Desc0RESERVE SAVINGS
IRS990ScheduleD/InvstProgramRelatedOrgGrp/MethodValuationCd0F
IRS990ScheduleD/OtherExpensesIncludedAmt096546
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt068459
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0RELATED PARTY PAYABLES
IRS990ScheduleD/OtherRevenueAmt096546
IRS990ScheduleD/PreservationPublicUseInd0X
IRS990ScheduleD/RevenueNotReportedAmt096546
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt08727547
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION SECTION 740. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE ASSOCIATION RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT THAT MANAGEMENT BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON IRS EXAMINATION. MANAGEMENT BELIEVES THAT IT HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING DECEMBER 31, 2021.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1SECURITY ALLOCATION 43,920. LANDSCAPE REIMBURSEMENT 52,626.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2SECURITY ALLOCATION 43,920. LANDCAPE REIMBURSEMENT 52,626.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0161004
IRS990ScheduleD/TotalBookValueProgramRltdAmt01475000
IRS990ScheduleD/TotalExpensesPerForm990Amt07367582
IRS990ScheduleD/TotalLiabilityAmt068459
IRS990ScheduleD/TotalRevenuePerForm990Amt08727547
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08824093
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07464128
IRS990ScheduleD/WrittenPolicyMonitoringInd01
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/BoardOrCommitteeApprovalInd0X
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BaseCompensationFilingOrgAmt0192294
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt014273
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0DARREN SHAW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0206567
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SubstantiationRequiredInd01
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990ScheduleJ/WrittenEmploymentContractInd0X
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH LOT OWNER IN GOOD STANDING MAY CAST ONE VOTE ON ALL MATTERS REQUIRING MEMBER APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1EACH BOARD MEMBER IS ELECTED BY A VOTE OF THE MEMBERSHIP.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE BOARD TREASURER AND SENT TO ALL BOARD MEMBERS PRIOR TO FILING WITH THE IRS.

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