Civic Intelligence

Bell Canyon Association

990 • Fiscal year 2018 • EIN 95-2652658

Jul 01, 2017 to Jun 30, 2018 • Filed on Feb 12, 2019

Organization ProfileBELLCANYON.COM

View Organization Page

30 Hackamore LaneBell Canyon, CA 91307

(818) 346-9879

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.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

55th percentile

0.23x

Higher debt load relative to revenue than 55% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2018

Net Margin

17th percentile

-12%

Higher net margin than 17% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

61st percentile

$108,574

Higher top officer pay than 61% of similar nonprofits.

Top officer pay equals 3.9% of source-year revenue.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Source year 2018

Asset Growth

21st percentile

-5.3%

Faster asset growth than 21% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

15th percentile

-11%

Faster revenue growth than 15% of similar nonprofits.

2018 filings • 501(c)4 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Down

$7,035,625

Down $391,619 (-5.3%) from 2017

Net Assets

Down

$6,389,245

Down $323,280 (-4.8%) from 2017

Liabilities

Down

$646,380

Down $68,339 (-9.6%) from 2017

Revenue And Expenses
Liabilities / Revenue55th percentileNet Margin17th percentile

Revenue

Down

$2,791,321

Down $347,316 (-11%) from 2017

Expenses

Down

$3,114,601

Down $785,260 (-20%) from 2017

Net Income

Up

-$323,280

Up $437,944 (+58%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth21st percentile

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

$10M$5.0M$0-$5.0MAssets 2011: $6,614,528Liabilities 2011: $737,007Net Assets 2011: $5,877,5212011Assets 2012: $7,518,894Liabilities 2012: $905,993Net Assets 2012: $6,612,9012012Assets 2013: $7,976,159Liabilities 2013: $703,457Net Assets 2013: $7,272,7022013Assets 2014: $8,195,060Liabilities 2014: $481,295Net Assets 2014: $7,713,7652014Assets 2015: $8,031,837Liabilities 2015: $434,512Net Assets 2015: $7,597,3252015Assets 2016: $8,116,596Liabilities 2016: $469,289Net Assets 2016: $7,647,3072016Assets 2017: $7,427,244Liabilities 2017: $714,719Net Assets 2017: $6,712,5252017Assets 2018: $7,035,625Liabilities 2018: $646,380Net Assets 2018: $6,389,2452018Assets 2019: $7,172,307Liabilities 2019: $771,656Net Assets 2019: $6,400,6512019Assets 2020: $7,602,138Liabilities 2020: $709,424Net Assets 2020: $6,892,7142020Assets 2021: $7,881,116Liabilities 2021: $773,154Net Assets 2021: $7,107,9622021Assets 2022: $8,292,050Liabilities 2022: $1,152,297Net Assets 2022: $7,139,7532022Assets 2023: $6,157,112Liabilities 2023: $6,037,514Net Assets 2023: $119,5982023Assets 2024: $2,778,592Liabilities 2024: $3,055,429Net Assets 2024: -$276,8372024

Highlighted filing

2018

Assets$7,035,625
Liabilities$646,380
Net Assets$6,389,245
Open 2018 Filing

Operations Trend

Revenue Growth15th percentile

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

$10M$5.0M$0-$5.0M-$10MRevenue 2011: $2,781,042Expenses 2011: $1,810,944Net Income 2011: $970,0982011Revenue 2012: $2,666,052Expenses 2012: $1,931,654Net Income 2012: $734,3982012Revenue 2013: $2,661,693Expenses 2013: $2,001,892Net Income 2013: $659,8012013Revenue 2014: $2,581,459Expenses 2014: $2,140,396Net Income 2014: $441,0632014Revenue 2015: $2,544,793Expenses 2015: $2,660,226Net Income 2015: -$115,4332015Revenue 2016: $2,648,850Expenses 2016: $2,598,868Net Income 2016: $49,9822016Revenue 2017: $3,138,637Expenses 2017: $3,899,861Net Income 2017: -$761,2242017Revenue 2018: $2,791,321Expenses 2018: $3,114,601Net Income 2018: -$323,2802018Revenue 2019: $2,689,678Expenses 2019: $2,678,272Net Income 2019: $11,4062019Revenue 2020: $3,106,080Expenses 2020: $2,614,017Net Income 2020: $492,0632020Revenue 2021: $2,744,573Expenses 2021: $2,529,325Net Income 2021: $215,2482021Revenue 2022: $2,816,743Expenses 2022: $2,784,952Net Income 2022: $31,7912022Revenue 2023: $2,820,850Expenses 2023: $9,840,947Net Income 2023: -$7,020,0972023Revenue 2024: $3,385,755Expenses 2024: $3,463,443Net Income 2024: -$77,6882024

Highlighted filing

2018

Revenue$2,791,321
Expenses$3,114,601
Net Income-$323,280
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Feb 12, 2019
Return Version
2017v2.2
Gross Receipts
$2,791,321
Mission and Program Overview

Mission

To maintain common areas, provide access control, and promote the general welfare of the community.

The Association maintains common areas, provides security and access control, and social programs for the general welfare of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$6,712,525$6,389,245▼ $323,280
Cash and Non-Interest-Bearing Accounts$5,011,599$4,730,778▼ $280,821
Investments Other Securities$1,090,000$767,000▼ $323,000
Land, Buildings, and Equipment, Net$1,162,875$274,147▼ $888,728
Other Notes and Loans Receivable, Net$5,306$218,924▲ $213,618
Prepaid Expenses and Deferred Charges$90,015$52,508▼ $37,507
Accounts Receivable$67,449$27,684▼ $39,765
Savings and Temporary Cash Investments-$0-
Pledges and Grants Receivable-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Program Related-$0-
Investments in Publicly Traded Securities-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$7,427,244$7,035,625▼ $391,619
Other Assets Total-$964,584-
Liabilities
Other Liabilities$533,235$550,974▲ $17,739
Deferred Revenue$80,989$52,062▼ $28,927
Accounts Payable and Accrued Expenses$86,632$43,344▼ $43,288
Unsecured Notes Loans Payable$13,863--
Total Liabilities$714,719$646,380▼ $68,339
Net Assets / Fund Balance
Total Net Assets Fund Balance$6,712,525$6,389,245▼ $323,280
Total Liabilities and Net Assets / Fund Balance$7,427,244$7,035,625▼ $391,619

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$22,799$706,263$729,062
Leasehold Improvements$94,323$74,742$169,065
Land$157,025-$157,025
Buildings-$1$1
Other Assets Org$1--
Compensation and Service Providers
Top Officer Pay61st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Diane RossiterGeneral ManagerFT$105,412$3,162$108,574

Board Members and Trustees

NameTitle
Eric WolfPresident
Geoff AbadeeVice President
Steve KentVice President
Dustin GlodneyBoard
Lisa RiccominiBoard
Yossi KaviatkovskyBoard
Frank SarabiaSecretary
Richard LevyTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Loewenthal Hillshafer & Carter LLPLegal5700 Canoga Ave Suite 160, Woodland Hills, CA 91367$302,040
Davis Wright Tremaine LLPLegal865 S Figueroa St, Los Angeles, CA 90017$230,523
Nossaman LLPLegal777 S Figurroa St Fl 34, Los Angeles, CA 90017$140,936
Pacific Vista Landscape Services IncLandscaping22777 Lyons Ave Ste212, Santa Clarita, CA 91321$131,086
Hudock Employment Law GroupLegal453 S Spring St Suite 1008, Los Angeles, CA 90013$114,969
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,453,202
Investment Income
$17,290
Other Revenue
$320,829
Change in Net Assets
$-323,280

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,791,321
Total Revenue per Audited Statements
$2,791,321
Total Revenue per Form 990
$2,791,321
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,012,921
Salaries, Compensation, and Employee Benefits$1,101,680
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Legal-$962,067-$962,067
Other Salaries and Wages$679,926$127,249-$807,175
Insurance-$165,034-$165,034
Other Employee Benefits$77,102$30,109-$107,211
Current Officers, Directors, Trustees, and Key Employees-$105,412-$105,412
Occupancy-$97,433-$97,433
Payroll Taxes$58,371$23,511-$81,882
All Other Expenses$70,225$8,594-$78,819
Office Expenses-$63,868-$63,868
Other Expenses$61,349--$61,349
Fees for Services Accounting-$56,797-$56,797
Fees for Services Other-$32,934-$32,934
Depreciation Depletion-$21,827-$21,827
Total Functional Expenses$1,419,766$1,694,835$0$3,114,601

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,114,601
Total Expenses per Audited Statements$3,114,601
Total Expenses per Form 990$3,114,601
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
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons-$0-
Receivables from Officers, Directors, Trustees, and Key Employees-$0-
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deposits Constructions$497,407
Accrued Payroll and Pr Taxes$55,273
Deposits Other$-1,706
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 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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder

“The Association is a homeowners association consisting of 799 residential lots. Lotowners are automatically granted membership in the Association upon purchase oftheir lot.”

Form 990, Part VI, Line 7A: How Members or Shareholders Elect Governing Body

“The Association holds an annual membership meeting where directors are elected bypopular vote of the members. Election rules are governed by the CaliforniaCorporations Code and the Davis-Stirling Common Interetst Devlopment Act.”

Form 990, Part VI, Line 7B: Describe Decisions of Governing Body Approval by Members or Shareholders

“The Board of Directors votes on governance and operating business matters withmajority rule, meaning 5 of 9 votes generally required for a majority of a quorum.”

Form 990, Part VI, Line 11B: Form 990 Review Process

“The Board of Directors votes on governance and operating business matters withmajority rule, meaning 5 of 9 votes generally required for a majority of a quorum.”

Form 990, Part VI, Line 12C: Explanation of Monitoring and Enforcement of Conflicts

“Conflict of interest policy is reviewed by Board annually and board members arerequired to disclose any possible conflicts of interest. Board members are requiredto recuse themselves from any decision in which they may have a conflict ofinterest.”

Form 990, Part VI, Line 15A: Compensation Review & Approval Process - CEO, Top Management

“The Association's management committee annually reviews performance of keyemployees, including the General Manager. Salaries are approved by the managementcommittee. Industry salary surveys are reviewed when setting salaries.”

Form 990, Part VI, Line 19: Other Organization Documents Publicly Available

“The Association makes its governing documents available at the Association officeupon request. Annual audit is mailed to all members annually.”

Filing and Contact Details

Filer

Filer Name
Bell Canyon Association
EIN
95-2652658
Phone
8183469879
Address
30 HACKAMORE LANE, BELL CANYON, CA 91307

Signing Officer

Name
Richard Levy
Title
Treasurer
Signed
2019-02-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Richard Levy
Formed
1969
Legal Domicile
CA
Voting Board Members
8
Independent Board Members
8
Employees
34

Preparer

Firm
Lichter Yu and Associates Inc
Address
21031 Ventura Blvd Ste 316, Woodland Hills, CA 91364
Preparer
Lawrence P Lichter
Phone
8187890265
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0President
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Vice President
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD
IRS990/Form990PartVIISectionAGrp/TitleTxt8GENERAL MANAGER
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IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
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IRS990/GrantsToOrganizationsInd0false
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IRS990/InsuranceGrp/TotalAmt0165034
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IRS990/InterestGrp/TotalAmt00
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt017290
IRS990/InvestmentInJointVentureInd0true
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt01090000
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt0767000
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IRS990/IRPDocumentCnt012
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IRS990/LandBldgEquipAccumDeprecAmt0781006
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01162875
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0274147
IRS990/LandBldgEquipCostOrOtherBssAmt01055153
IRS990/LegalDomicileStateCd0CA
IRS990/LicensedMoreThanOneStateInd0false
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt012498
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt012498
IRS990/MissionDesc0The Association maintains common areas, provides security and access control, andsocial programs for the general welfare of the community.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt06712525
IRS990/NetAssetsOrFundBalancesEOYAmt06389245
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/ManagementAndGeneralAmt097433
IRS990/OccupancyGrp/TotalAmt097433
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt063868
IRS990/OfficeExpensesGrp/TotalAmt063868
IRS990/OfficerMailingAddressInd0false
IRS990/OnBehalfOfIssuerInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OrgFiledInLieuOfForm1041Ind0false
IRS990/OtherAssetsTotalGrp/EOYAmt0964584
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt030109
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt077102
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0107211
IRS990/OtherExpensesGrp/Desc0MAJOR REPAIRS
IRS990/OtherExpensesGrp/Desc1MAINTENANCE
IRS990/OtherExpensesGrp/Desc2COMMITTEE/ COMMUNITY
IRS990/OtherExpensesGrp/Desc3ARCHITECTURAL
IRS990/OtherExpensesGrp/ProgramServicesAmt0231060
IRS990/OtherExpensesGrp/ProgramServicesAmt1174797
IRS990/OtherExpensesGrp/ProgramServicesAmt266936
IRS990/OtherExpensesGrp/ProgramServicesAmt361349
IRS990/OtherExpensesGrp/TotalAmt0231060
IRS990/OtherExpensesGrp/TotalAmt1174797
IRS990/OtherExpensesGrp/TotalAmt266936
IRS990/OtherExpensesGrp/TotalAmt361349
IRS990/OtherLiabilitiesGrp/BOYAmt0533235
IRS990/OtherLiabilitiesGrp/EOYAmt0550974
IRS990/OtherRevenueMiscGrp/Desc0ARCHITECTURAL DESIGN FEE
IRS990/OtherRevenueMiscGrp/Desc1OTHER INCOME
IRS990/OtherRevenueMiscGrp/Desc2TRANSFER FEE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt0259875
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt132082
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt216374
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt0259875
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt132082
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt216374
IRS990/OtherRevenueTotalAmt0320829
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0127249
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0679926
IRS990/OtherSalariesAndWagesGrp/TotalAmt0807175
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt05306
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt0218924
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt023511
IRS990/PayrollTaxesGrp/ProgramServicesAmt058371
IRS990/PayrollTaxesGrp/TotalAmt081882
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt090015
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt052508
IRS990/PrincipalOfficerNm0RICHARD LEVY
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/Desc0MEMBERSHIP AND ASSESSMENT
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02453202
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt019254
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02765411
IRS990/PYOtherRevenueAmt0670277
IRS990/PYProgramServiceRevenueAmt02449106
IRS990/PYRevenuesLessExpensesAmt0-761224
IRS990/PYSalariesCompEmpBnftPaidAmt01134450
IRS990/PYTotalExpensesAmt03899861
IRS990/PYTotalRevenueAmt03138637
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-323280
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0true
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RoyaltiesRevenueGrp/TotalRevenueColumnAmt00
IRS990/SavingsAndTempCashInvstGrp/EOYAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01
IRS990ScheduleD/EquipmentGrp/BookValueAmt022799
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0706263
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0729062
IRS990ScheduleD/ExpensesSubtotalAmt03114601
IRS990ScheduleD/LandGrp/BookValueAmt0157025
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0157025
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt094323
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt074742
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0169065
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Rounding
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt055273
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1497407
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2-1706
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0ACCRUED PAYROLL AND PR TAXES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS CONSTRUCTIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEPOSITS OTHER
IRS990ScheduleD/RevenueSubtotalAmt02791321
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0274147
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0964584
IRS990ScheduleD/TotalBookValueSecuritiesAmt0767000
IRS990ScheduleD/TotalExpensesPerForm990Amt03114601
IRS990ScheduleD/TotalLiabilityAmt0550974
IRS990ScheduleD/TotalRevenuePerForm990Amt02791321
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02791321
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03114601
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Association is a homeowners association consisting of 799 residential lots. Lotowners are automatically granted membership in the Association upon purchase oftheir lot.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Association holds an annual membership meeting where directors are elected bypopular vote of the members. Election rules are governed by the CaliforniaCorporations Code and the Davis-Stirling Common Interetst Devlopment Act.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The Board of Directors votes on governance and operating business matters withmajority rule, meaning 5 of 9 votes generally required for a majority of a quorum.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The Board of Directors votes on governance and operating business matters withmajority rule, meaning 5 of 9 votes generally required for a majority of a quorum.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Conflict of interest policy is reviewed by Board annually and board members arerequired to disclose any possible conflicts of interest. Board members are requiredto recuse themselves from any decision in which they may have a conflict ofinterest.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Association's management committee annually reviews performance of keyemployees, including the General Manager. Salaries are approved by the managementcommittee. Industry salary surveys are reviewed when setting salaries.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The Association makes its governing documents available at the Association officeupon request. Annual audit is mailed to all members annually.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Line 11b: Form 990 Review Process
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Line 19: Other Organization Documents Publicly Available
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,035,625
Liabilities
$646,380
Net assets
$6,389,245
Revenue
$2,791,321
Expenses
$3,114,601
Net income
-$323,280
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.78$3.06$0.28$3.39$3.46$0.08
2023Detailed filing. Detailed filing data is available for this year.$6.16$6.04$0.12$2.82$9.84$7.02
2022Detailed filing. Detailed filing data is available for this year.$8.29$1.15$7.14$2.82$2.78$0.03
2021Detailed filing. Detailed filing data is available for this year.$7.88$0.77$7.11$2.74$2.53$0.22
2020Detailed filing. Detailed filing data is available for this year.$7.60$0.71$6.89$3.11$2.61$0.49
2019Detailed filing. Detailed filing data is available for this year.$7.17$0.77$6.40$2.69$2.68$0.01
2018Detailed filing. Detailed filing data is available for this year.$7.04$0.65$6.39$2.79$3.11$0.32
2017Detailed filing. Detailed filing data is available for this year.$7.43$0.71$6.71$3.14$3.90$0.76
2016Detailed filing. Detailed filing data is available for this year.$8.12$0.47$7.65$2.65$2.60$0.05
2015Detailed filing. Detailed filing data is available for this year.$8.03$0.43$7.60$2.54$2.66$0.12
2014Detailed filing. Detailed filing data is available for this year.$8.20$0.48$7.71$2.58$2.14$0.44
2013Summary only. Only limited summary data is available for this year.$7.98$0.70$7.27$2.66$2.00$0.66
2012Summary only. Only limited summary data is available for this year.$7.52$0.91$6.61$2.67$1.93$0.73
2011Summary only. Only limited summary data is available for this year.$6.61$0.74$5.88$2.78$1.81$0.97
Peer Organizations

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