Civic Intelligence

Nellie Gail Ranch Owners

EIN 95-3175103 • 501(c)4 • Laguna Hills, CA

Profile

To provide for and preserve the use and enjoyment of the community, civic betterments and social programs, and to promote the health, safety and welfare of the community.

25211 Empty Saddle DriveLaguna Hills, CA 92653

nelliegailranch.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

90th percentile

0.71x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

84th percentile

0.82x

Higher debt load relative to revenue than 84% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

57th percentile

12%

Higher net margin than 57% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

68th percentile

$136,668

Higher top officer pay than 68% of similar nonprofits.

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

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

56th percentile

6.4%

Faster asset growth than 56% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

55th percentile

11%

Faster revenue growth than 55% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$6,710,120

Up $406,125 (+6.4%) from 2023

Liabilities

Up

$4,733,690

Up $125,573 (+2.7%) from 2023

Net Assets

Up

$1,976,430

Up $280,552 (+17%) from 2023

Revenue

Up

$5,771,086

Up $579,291 (+11%) from 2023

Expenses

Up

$5,101,134

Up $193,452 (+3.9%) from 2023

Net Income

Up

$669,952

Up $385,839 (+136%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $4,276,565Liabilities 2011: $545,153Net Assets 2011: $3,731,4122011Assets 2012: $4,420,597Liabilities 2012: $649,669Net Assets 2012: $3,770,9282012Assets 2013: $4,350,258Liabilities 2013: $683,419Net Assets 2013: $3,666,8392013Assets 2014: $4,765,175Liabilities 2014: $707,977Net Assets 2014: $4,057,1982014Assets 2015: $5,383,100Liabilities 2015: $754,772Net Assets 2015: $4,628,3282015Assets 2016: $5,813,016Liabilities 2016: $719,733Net Assets 2016: $5,093,2832016Assets 2017: $5,918,701Liabilities 2017: $677,436Net Assets 2017: $5,241,2652017Assets 2018: $6,224,916Liabilities 2018: $706,255Net Assets 2018: $5,518,6612018Assets 2019: $5,882,335Liabilities 2019: $666,146Net Assets 2019: $5,216,1892019Assets 2020: $5,612,172Liabilities 2020: $3,866,420Net Assets 2020: $1,745,7522020Assets 2021: $6,100,008Liabilities 2021: $4,528,563Net Assets 2021: $1,571,4452021Assets 2022: $5,822,364Liabilities 2022: $4,410,599Net Assets 2022: $1,411,7652022Assets 2023: $6,303,995Liabilities 2023: $4,608,117Net Assets 2023: $1,695,8782023Assets 2024: $6,710,120Liabilities 2024: $4,733,690Net Assets 2024: $1,976,4302024

Highlighted filing

2024

Assets$6,710,120
Liabilities$4,733,690
Net Assets$1,976,430

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $2,517,599Expenses 2011: $2,690,725Net Income 2011: -$173,1262011Revenue 2012: $2,794,029Expenses 2012: $2,754,513Net Income 2012: $39,5162012Revenue 2013: $2,941,528Expenses 2013: $2,894,498Net Income 2013: $47,0302013Revenue 2014: $3,436,646Expenses 2014: $3,046,287Net Income 2014: $390,3592014Revenue 2015: $3,454,691Expenses 2015: $2,883,561Net Income 2015: $571,1302015Revenue 2016: $3,375,450Expenses 2016: $2,910,495Net Income 2016: $464,9552016Revenue 2017: $3,776,001Expenses 2017: $3,598,720Net Income 2017: $177,2812017Revenue 2018: $3,898,262Expenses 2018: $3,625,371Net Income 2018: $272,8912018Revenue 2019: $3,854,172Expenses 2019: $4,156,644Net Income 2019: -$302,4722019Revenue 2020: $4,462,616Expenses 2020: $4,423,653Net Income 2020: $38,9632020Revenue 2021: $4,384,635Expenses 2021: $4,253,176Net Income 2021: $131,4592021Revenue 2022: $5,001,805Expenses 2022: $5,161,485Net Income 2022: -$159,6802022Revenue 2023: $5,191,795Expenses 2023: $4,907,682Net Income 2023: $284,1132023Revenue 2024: $5,771,086Expenses 2024: $5,101,134Net Income 2024: $669,9522024

Highlighted filing

2024

Revenue$5,771,086
Expenses$5,101,134
Net Income$669,952

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.71$4.73$1.98$5.77$5.10$0.67
2023Detailed filing. Detailed filing data is available for this year.$6.30$4.61$1.70$5.19$4.91$0.28
2022Detailed filing. Detailed filing data is available for this year.$5.82$4.41$1.41$5.00$5.16$0.16
2021Detailed filing. Detailed filing data is available for this year.$6.10$4.53$1.57$4.38$4.25$0.13
2020Detailed filing. Detailed filing data is available for this year.$5.61$3.87$1.75$4.46$4.42$0.04
2019Detailed filing. Detailed filing data is available for this year.$5.88$0.67$5.22$3.85$4.16$0.30
2018Detailed filing. Detailed filing data is available for this year.$6.22$0.71$5.52$3.90$3.63$0.27
2017Detailed filing. Detailed filing data is available for this year.$5.92$0.68$5.24$3.78$3.60$0.18
2016Summary only. Only limited summary data is available for this year.$5.81$0.72$5.09$3.38$2.91$0.46
2015Summary only. Only limited summary data is available for this year.$5.38$0.75$4.63$3.45$2.88$0.57
2014Summary only. Only limited summary data is available for this year.$4.77$0.71$4.06$3.44$3.05$0.39
2013Summary only. Only limited summary data is available for this year.$4.35$0.68$3.67$2.94$2.89$0.05
2012Summary only. Only limited summary data is available for this year.$4.42$0.65$3.77$2.79$2.75$0.04
2011Summary only. Only limited summary data is available for this year.$4.28$0.55$3.73$2.52$2.69$0.17
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Oct 1, 2023 to Sep 30, 2024
Signed
Feb 18, 2025
Return Version
2023v6.0
Gross Receipts
$5,771,086
Mission and Program Overview

Mission

To provide for and preserve the use and enjoyment of the community, civic betterments and social programs.

To provide for and preserve the use and enjoyment of the community, civic betterments and social programs, and to promote the health, safety and welfare of the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,791,915$4,293,606▲ $501,691
Cash and Non-Interest-Bearing Accounts$2,062,656$1,988,946▼ $73,710
Rtn Earn Endowment Incm Other Fnds$1,695,878$1,976,430▲ $280,552
Land, Buildings, and Equipment, Net$363,067$336,661▼ $26,406
Prepaid Expenses and Deferred Charges$56,099$45,655▼ $10,444
Accounts Receivable$13,766$7,784▼ $5,982
Total Assets$6,303,995$6,710,120▲ $406,125
Other Assets Total$16,492$37,468▲ $20,976
Liabilities
Other Liabilities$4,132,023$4,445,921▲ $313,898
Deferred Revenue$319,832$181,526▼ $138,306
Accounts Payable and Accrued Expenses$156,262$106,243▼ $50,019
Total Liabilities$4,608,117$4,733,690▲ $125,573
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,695,878$1,976,430▲ $280,552
Total Liabilities and Net Assets / Fund Balance$6,303,995$6,710,120▲ $406,125

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$282,465$1,867,912$2,150,377
Equipment$54,196$426,572$480,768
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Brian MitchellGeneral ManaFT$136,668$136,668
Dennis MossOperating MaFT$110,136$110,136

Board Members and Trustees

NameTitle
Mark FiskPresident
Holly PermehCo-treasurer
Joyce TaylorCo-treasurer
John ParkSecretary
Loree BloughVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Quedaza Pro LandscapeLandscaping865 S EAST ST, Anaheim, CA 92805$517,900
Boulder EarthworkTrail Maint.33133 LEENARD WAY, Lake Elsinore, CA 92530$318,438
Superior ProtectionSecurity3590 CENTRAL AVE SUITE 210A, Riverside, CA 92506$267,944
Socal Hay & Grain LLCHorse Care129 S INEZ ST, Hemet, CA 92543$237,548
Jts Animal BeddingHorse Care2162 S 1ST ST, Redmond, OR 97756$215,871
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$5,360,826
Investment Income
$204,822
Other Revenue
$205,438
Change in Net Assets
$669,952

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,771,086
Total Revenue per Audited Statements
$5,771,086
Total Revenue per Form 990
$5,771,086
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$3,748,972
Salaries, Compensation, and Employee Benefits$1,352,162
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$946,513$405,649-$1,352,162
All Other Expenses$829,435--$829,435
Other Expenses$318,438--$318,438
Office Expenses$108,973$27,243-$136,216
Fees for Services Legal$110,022--$110,022
Insurance$87,342$21,836-$109,178
Advertising$70,039--$70,039
Depreciation Depletion$26,406--$26,406
Fees for Services Other$21,652--$21,652
Total Functional Expenses$4,646,406$454,728$0$5,101,134

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,101,134
Total Expenses per Audited Statements$5,101,134
Total Expenses per Form 990$5,101,134
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
Contract Liabilities$3,598,829
Deposits$742,840
Payroll & Other Related Payable$54,665
Accrued Vacation$42,429
Income Tax Payable$7,158
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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, Page 6, Part VI, Line 3

The association contracts a general manager and employs administrative staff to manage daily operations. The association utilizes the services of firstservice residential for monthly billing and accounting services. The board is ultimately responsible for authorizing disbursements and selecting vendors and approving the association's annual budget.

Form 990, Page 6, Part VI, Line 6

Owners automatically become members upon close of escrow of homes they purchase in the community.

Form 990, Page 6, Part VI, Line 7A

Members automatically obtain voting rights upon purchasing a home in the community. Members elect a board of directors,which oversees the association's operating activities including work provided by staff and management company.

Form 990, Page 6, Part VI, Line 7B

The association's governing documents require member approval for various resolutions. Most routine resolutions can be approved by the board.

Form 990, Page 6, Part VI, Line 11B

The association's board of directors reviews and approves the tax returns.

Form 990, Page 6, Part VI, Line 12C

The board of directors are required to disclose any conflicts of interest at the annual meeting/election.

Form 990, Page 6, Part VI, Line 15A

No officers are compensated.

Form 990, Page 6, Part VI, Line 15B

The association does not compensate its board of directors. The association does pay its employees. Wages and salaries are determined by the board.

Form 990, Page 6, Part VI, Line 18

All documents required to be disclosed by the association are available upon request at the association's office and/or the management company.

Form 990, Page 6, Part VI, Line 19

All documents required to be disclosed by the association are available upon request at the association's office and/or the management company.

Filing and Contact Details

Filer

Filer Name
Nellie Gail Ranch Owners
EIN
95-3175103
Phone
9494251477
Address
25211 EMPTY SADDLE DRIVE, LAGUNA HILLS, CA 92653

Signing Officer

Name
John Park
Title
Secretary
Phone
9494251477
Signed
2025-02-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Mark Fisk
Formed
1976
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
22
Volunteers
34

Preparer

Firm
Newman Certified Public Accountant Pc
Address
2111 PALOMAR AIRPORT RD STE 140, CARLSBAD, CA 92011-1419
Preparer
Jeremy Newman
Phone
8445607300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 24E

Security 278,524 0 0 tree trimming 200,210 0 0 operating contingency 126,076 0 0 payroll taxes 80,124 0 0 architectural expense 55,902 0 0 bad debt expense 28,282 0 0 janitorial 23,250 0 0 pest control 20,442 0 0 income tax expense 15,908 0 0 property tax 717 0 0 total 829,435 0 0

Form 990, Part XI, Line 9

Interfund transfer -389,400

Raw XML AppendixShowing 400 of 429 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.

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IRS990/Form990PartVIISectionAGrp/TitleTxt4CO-TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt5GENERAL MANA
IRS990/Form990PartVIISectionAGrp/TitleTxt6OPERATING MA
IRS990/Form990ProvidedToGvrnBodyInd0false
IRS990/Form990TFiledInd0true
IRS990/FormationYr01976
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt05771086
IRS990/GrossRentsGrp/RealAmt0123642
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt021836
IRS990/InsuranceGrp/ProgramServicesAmt087342
IRS990/InsuranceGrp/TotalAmt0109178
IRS990/InvestmentIncomeGrp/ExclusionAmt0204822
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0204822
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02294484
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0363067
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0336661
IRS990/LandBldgEquipCostOrOtherBssAmt02631145
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO PROVIDE FOR AND PRESERVE THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL PROGRAMS, AND TO PROMOTE THE HEALTH, SAFETY AND WELFARE OF THE COMMUNITY.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt01695878
IRS990/NetAssetsOrFundBalancesEOYAmt01976430
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt0123642
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0123642
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt027243
IRS990/OfficeExpensesGrp/ProgramServicesAmt0108973
IRS990/OfficeExpensesGrp/TotalAmt0136216
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt016492
IRS990/OtherAssetsTotalGrp/EOYAmt037468
IRS990/OtherChangesInNetAssetsAmt0-389400
IRS990/OtherExpensesGrp/Desc0COMMON AREA MAINTENANCE
IRS990/OtherExpensesGrp/Desc1LANDSCAPE AND MAINTENANCE
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TRAIL MAINTENANCE
IRS990/OtherExpensesGrp/ProgramServicesAmt01426519
IRS990/OtherExpensesGrp/ProgramServicesAmt1365287
IRS990/OtherExpensesGrp/ProgramServicesAmt2335780
IRS990/OtherExpensesGrp/ProgramServicesAmt3318438
IRS990/OtherExpensesGrp/TotalAmt01426519
IRS990/OtherExpensesGrp/TotalAmt1365287
IRS990/OtherExpensesGrp/TotalAmt2335780
IRS990/OtherExpensesGrp/TotalAmt3318438
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt04132023
IRS990/OtherLiabilitiesGrp/EOYAmt04445921
IRS990/OtherRevenueMiscGrp/BusinessCd0541800
IRS990/OtherRevenueMiscGrp/BusinessCd1900099
IRS990/OtherRevenueMiscGrp/Desc0PONY EXPRESS - NEWSLETTER
IRS990/OtherRevenueMiscGrp/Desc1SPONSORSHIP REVENUE
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt066046
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt115750
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt066046
IRS990/OtherRevenueMiscGrp/UnrelatedBusinessRevenueAmt115750
IRS990/OtherRevenueTotalAmt081796
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0405649
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0946513
IRS990/OtherSalariesAndWagesGrp/TotalAmt01352162
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt056099
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt045655
IRS990/PrincipalOfficerNm0MARK FISK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813990
IRS990/ProgramServiceRevenueGrp/BusinessCd1813990
IRS990/ProgramServiceRevenueGrp/BusinessCd2813990
IRS990/ProgramServiceRevenueGrp/BusinessCd3813990
IRS990/ProgramServiceRevenueGrp/BusinessCd4813990
IRS990/ProgramServiceRevenueGrp/Desc0MEMBER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1EQUESTRIAN ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc2TENNIS ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc3SWIM CENTER ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc4OTHER MEMBER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt02972931
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11277122
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2527177
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3316584
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt4230669
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt02972931
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11277122
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2527177
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3316584
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4230669
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt082857
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt052612
IRS990/PYOtherExpensesAmt03486763
IRS990/PYOtherRevenueAmt0209981
IRS990/PYProgramServiceRevenueAmt04846345
IRS990/PYRevenuesLessExpensesAmt0284113
IRS990/PYSalariesCompEmpBnftPaidAmt01420919
IRS990/PYTotalExpensesAmt04907682
IRS990/PYTotalRevenueAmt05191795
IRS990/ReconcilationRevenueExpnssAmt0669952
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt0123642
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt05360826
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt01695878
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01976430
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03791915
IRS990/SavingsAndTempCashInvstGrp/EOYAmt04293606
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0282465
IRS990ScheduleD/BuildingsGrp/DepreciationAmt01867912
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt02150377
IRS990ScheduleD/EquipmentGrp/BookValueAmt054196
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0426572
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0480768
IRS990ScheduleD/ExpensesSubtotalAmt05101134
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03598829
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1742840
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt254665
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt342429
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt47158
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEPOSITS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PAYROLL & OTHER RELATED PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3ACCRUED VACATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4INCOME TAX PAYABLE
IRS990ScheduleD/RevenueSubtotalAmt05771086
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0336661
IRS990ScheduleD/TotalExpensesPerForm990Amt05101134
IRS990ScheduleD/TotalLiabilityAmt04445921
IRS990ScheduleD/TotalRevenuePerForm990Amt05771086
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05771086
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05101134
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION CONTRACTS A GENERAL MANAGER AND EMPLOYS ADMINISTRATIVE STAFF TO MANAGE DAILY OPERATIONS. THE ASSOCIATION UTILIZES THE SERVICES OF FIRSTSERVICE RESIDENTIAL FOR MONTHLY BILLING AND ACCOUNTING SERVICES. THE BOARD IS ULTIMATELY RESPONSIBLE FOR AUTHORIZING DISBURSEMENTS AND SELECTING VENDORS AND APPROVING THE ASSOCIATION'S ANNUAL BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1OWNERS AUTOMATICALLY BECOME MEMBERS UPON CLOSE OF ESCROW OF HOMES THEY PURCHASE IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS AUTOMATICALLY OBTAIN VOTING RIGHTS UPON PURCHASING A HOME IN THE COMMUNITY. MEMBERS ELECT A BOARD OF DIRECTORS,WHICH OVERSEES THE ASSOCIATION'S OPERATING ACTIVITIES INCLUDING WORK PROVIDED BY STAFF AND MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION'S GOVERNING DOCUMENTS REQUIRE MEMBER APPROVAL FOR VARIOUS RESOLUTIONS. MOST ROUTINE RESOLUTIONS CAN BE APPROVED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE BOARD OF DIRECTORS ARE REQUIRED TO DISCLOSE ANY CONFLICTS OF INTEREST AT THE ANNUAL MEETING/ELECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6NO OFFICERS ARE COMPENSATED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ASSOCIATION DOES NOT COMPENSATE ITS BOARD OF DIRECTORS. THE ASSOCIATION DOES PAY ITS EMPLOYEES. WAGES AND SALARIES ARE DETERMINED BY THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE ASSOCIATION'S OFFICE AND/OR THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE ASSOCIATION'S OFFICE AND/OR THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10SECURITY 278,524 0 0 TREE TRIMMING 200,210 0 0 OPERATING CONTINGENCY 126,076 0 0 PAYROLL TAXES 80,124 0 0 ARCHITECTURAL EXPENSE 55,902 0 0 BAD DEBT EXPENSE 28,282 0 0 JANITORIAL 23,250 0 0 PEST CONTROL 20,442 0 0 INCOME TAX EXPENSE 15,908 0 0 PROPERTY TAX 717 0 0 TOTAL 829,435 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt11INTERFUND TRANSFER -389,400
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART IX, LINE 24E
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc11FORM 990, PART XI, LINE 9
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt06303995
IRS990/TotalAssetsEOYAmt06710120
IRS990/TotalAssetsGrp/BOYAmt06303995
IRS990/TotalAssetsGrp/EOYAmt06710120
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt022
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0454728
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04646406
IRS990/TotalFunctionalExpensesGrp/TotalAmt05101134
IRS990/TotalGrossUBIAmt081796
IRS990/TotalLiabilitiesBOYAmt04608117
IRS990/TotalLiabilitiesEOYAmt04733690
IRS990/TotalLiabilitiesGrp/BOYAmt04608117
IRS990/TotalLiabilitiesGrp/EOYAmt04733690
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01695878
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01976430
IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt036343
IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt036343
IRS990/TotalProgramServiceExpensesAmt04646406
IRS990/TotalProgramServiceRevenueAmt05360826
IRS990/TotalReportableCompFromOrgAmt0246804
IRS990/TotalRevenueGrp/ExclusionAmt0328464
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt05360826
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt05771086
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt081796
IRS990/TotalVolunteersCnt034
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt06303995
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt06710120
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt025211 EMPTY SADDLE DRIVE
IRS990/USAddress/CityNm0LAGUNA HILLS
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092653
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0NELLIEGAILRANCH.ORG
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z

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