Liabilities / Assets
91st percentile
Higher debt load relative to assets than 91% of similar nonprofits.
La Cresta Property Owners Assoc
990 • Fiscal year 2020 • EIN 95-3658554
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.72x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
43rd percentile
Faster revenue growth than 43% of similar nonprofits.
Balance Sheet
Assets
Down$2,524,571
Down $136,701 (-5.1%) from 2019
Net Assets
Down$699,093
Down $1,665,462 (-70%) from 2019
Liabilities
Up$1,825,478
Up $1,528,761 (+515%) from 2019
Revenue And Expenses
Revenue
Down$1,072,239
Down $10,447 (-1.0%) from 2019
Expenses
Up$1,016,521
Up $479,600 (+89%) from 2019
Net Income
Down$55,718
Down $490,047 (-90%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2019 to Sep 30, 2020
- Signed
- Apr 7, 2021
- Return Version
- 2019v5.0
- Gross Receipts
- $1,072,239
Mission and Program Overview
Mission
To provide for and preserve for the use and enjoyment of the community, civic betterment and social
The association promotes social improvements by providing for the preservation of the architecture and appearance of the community, and by owning, operating and maintaining the properties for use of all residents in the entire community on certain real property. Among the general purposes is to promote the common good, health, safety and general welfare of all residents within the community. No grants are provided to others. All facilities are available to residents and their guests on an unrestricted basis.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $965,438 | $1,261,554 | ▲ $296,116 |
| Savings and Temporary Cash Investments | $1,674,065 | $1,230,734 | ▼ $443,331 |
| Accounts Receivable | $9,166 | $14,379 | ▲ $5,213 |
| Total Assets | $2,661,272 | $2,524,571 | ▼ $136,701 |
| Other Assets Total | $12,603 | $17,904 | ▲ $5,301 |
| Liabilities | |||
| Other Liabilities | $15,435 | $1,724,546 | ▲ $1,709,111 |
| Deferred Revenue | $275,436 | $68,788 | ▼ $206,648 |
| Accounts Payable and Accrued Expenses | $5,846 | $32,144 | ▲ $26,298 |
| Total Liabilities | $296,717 | $1,825,478 | ▲ $1,528,761 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $1,707,239 | - | - |
| Net Assets Without Donor Restrictions | $657,316 | $699,093 | ▲ $41,777 |
| Total Net Assets Fund Balance | $2,364,555 | $699,093 | ▼ $1,665,462 |
| Total Liabilities and Net Assets / Fund Balance | $2,661,272 | $2,524,571 | ▼ $136,701 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Richard Deandero | President |
| Rich Hubbard | Member at La |
| Bill Brady | Secretary |
| Dr Alex Hernandez | Treasurer |
| Cal Westra | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Mission Paving & Sealing INC | Road + Concrete | 12747 SCHABARUM AVE, Irwindale, CA 91706 | $551,526 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $1,052,650
- Investment Income
- $19,589
- Other Revenue
- $0
- Change in Net Assets
- $55,718
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,072,239
- Total Revenue per Audited Statements
- $1,072,239
- Total Revenue per Form 990
- $1,072,239
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $1,016,521 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Legal | - | $115,809 | - | $115,809 |
| Fees for Services Management | - | $93,600 | - | $93,600 |
| All Other Expenses | $73,615 | - | - | $73,615 |
| Office Expenses | - | $38,024 | - | $38,024 |
| Other Expenses | $31,400 | - | - | $31,400 |
| Insurance | - | $24,846 | - | $24,846 |
| Total Functional Expenses | $744,242 | $272,279 | $0 | $1,016,521 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,016,521 |
| Total Expenses per Audited Statements | $1,016,521 |
| Total Expenses per Form 990 | $1,016,521 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Contract Liabilities | $1,721,061 |
| Deposits | $3,000 |
| Income Taxes Payable | $485 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- 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
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- 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
“Daily operations are managed by an independent professional management company. The management company acts as an agent for the corporation. The board of directors appoints and supervises those who are responsible for the daily activities. The board of directors governs the organization in its pursuit of the corporation's charitable mission, and board members also carry legal and ethical responsibilities because they hold the nonprofit's assets in trust for the public. Furthermore, board members have a legal duty of loyalty to the corporation and must abstain from voting on matters in which they have a conflict of interest.”
Form 990, Page 6, Part VI, Line 6
“A member of the association would generally be a subscriber to the corporation's memorandum of association (articles of incorporation) with the member's name entered in the corporation's register of members when the firm is registered (or incorporated). Owners automatically become members of the association.”
Form 990, Page 6, Part VI, Line 7A
“The corporation is structured to have members who have the right to elect directors of the corporation. During each year, the corporation holds an annual elections meeting where the members elect the officers for the next year. The specific method of the board's election process is formally set in the corporation's organizational documents.”
Form 990, Page 6, Part VI, Line 7B
“An organization's governing documents dictate the various resolutions that require membership approval. The bylaws specify when board meetings must be held and how many board members must be present to pass official business matters via vote. The association complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Page 6, Part VI, Line 11B
“The form 990 and other required state income tax returns are prepared by an independent certified public accountant as part of the audit process. These income tax returns are then provided to the board of directors for review and signature authorization prior to their filing.”
Form 990, Page 6, Part VI, Line 12C
“A conflict of interest statement is signed by the board members when they join the board of directors, and this statement is updated for any changes when necessary.”
Form 990, Page 6, Part VI, Line 19
“UPON REQUEST.”
Filing and Contact Details
Filer
- Filer Name
- LA CRESTA PROPERTY OWNERS'
- EIN
- 95-3658554
- Phone
- 9512440048
- Address
- 31608 RAILROAD CANYON ROAD, CANYON LAKE, CA 92587
Signing Officer
- Name
- Cal Westra
- Title
- Vice President
- Phone
- 9494486000
- Signed
- 2021-04-07
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Richard Deandero
- Formed
- 1988
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 3164 LIONSHEAD AVENUE SUITE B, CARLSBAD, CA 92010
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S MISSION
“To provide for and preserve for the use and enjoyment of the community, civic betterments and social improvements by providing for the preservation of architecture and appearance of the community by owning, operating and maintaining the property for use of all.”
Form 990, Part XI, Line 9
“Asc 606 reserve reclass -1,707,239”
Raw XML Appendix321 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 5846 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 32144 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 9166 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 14379 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE ASSOCIATION PROMOTES SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY, AND BY OWNING, OPERATING AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS IN THE ENTIRE COMMUNITY ON CERTAIN REAL PROPERTY. AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF ALL RESIDENTS WITHIN THE COMMUNITY. NO GRANTS ARE PROVIDED TO OTHERS. ALL FACILITIES ARE AVAILABLE TO RESIDENTS AND THEIR GUESTS ON AN UNRESTRICTED BASIS. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 73615 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 73615 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | AVALON MANAGEMENT |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9512440048 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 31608 RAILROAD CANYON ROAD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | CANYON LAKE |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92587 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 965438 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1261554 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 551526 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 12747 SCHABARUM AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | IRWINDALE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 91706 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | MISSION PAVING & SEALING INC |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | ROAD + CONCRETE |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 19589 |
| IRS990/CYOtherExpensesAmt | 0 | 1016521 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 1052650 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 55718 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 1016521 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1072239 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 275436 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 68788 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREEN BELTS, SLOPES, LIGHT FIXTURES, AND SIGNAGE IN THIS PLANNED COMMUNITY LOCATED IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY PROVIDES CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES THAT PROMOTE THE COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE. |
| IRS990/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 1707239 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 744242 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 115809 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 115809 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 93600 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 93600 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | RICH HUBBARD |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | RICHARD DEANDERO |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | CAL WESTRA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | BILL BRADY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DR ALEX HERNANDEZ |
| 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 | MEMBER AT LA |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1988 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1072239 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 24846 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 24846 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 19589 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 19589 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | TO PROVIDE FOR AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING AND MAINTAINING THE PROPERTY FOR USE OF ALL. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2364555 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 699093 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 657316 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 699093 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 38024 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 38024 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 12603 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 17904 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1707239 |
| IRS990/OtherExpensesGrp/Desc | 0 | MRR |
| IRS990/OtherExpensesGrp/Desc | 1 | ROAD MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | BAD DEBT EXPENSE |
| IRS990/OtherExpensesGrp/Desc | 3 | DRAIN AND SHOULDER REPAIR |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 551526 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 50340 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 37361 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 31400 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 551526 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 50340 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 37361 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 31400 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 15435 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1724546 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrincipalOfficerNm | 0 | RICHARD DEANDERO |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | -13941 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1011692 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 40958 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1011692 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 40958 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 11423 |
| IRS990/PYOtherExpensesAmt | 0 | 536921 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1071263 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 545765 |
| IRS990/PYTotalExpensesAmt | 0 | 536921 |
| IRS990/PYTotalRevenueAmt | 0 | 1082686 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 55718 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1056819 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1674065 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1230734 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1016521 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1721061 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 485 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INCOME TAXES PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1072239 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1016521 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1724546 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1072239 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1072239 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1016521 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | TO PROVIDE FOR AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING AND MAINTAINING THE PROPERTY FOR USE OF ALL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT PROFESSIONAL MANAGEMENT COMPANY. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE CORPORATION. THE BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE WHO ARE RESPONSIBLE FOR THE DAILY ACTIVITIES. THE BOARD OF DIRECTORS GOVERNS THE ORGANIZATION IN ITS PURSUIT OF THE CORPORATION'S CHARITABLE MISSION, AND BOARD MEMBERS ALSO CARRY LEGAL AND ETHICAL RESPONSIBILITIES BECAUSE THEY HOLD THE NONPROFIT'S ASSETS IN TRUST FOR THE PUBLIC. FURTHERMORE, BOARD MEMBERS HAVE A LEGAL DUTY OF LOYALTY TO THE CORPORATION AND MUST ABSTAIN FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A MEMBER OF THE ASSOCIATION WOULD GENERALLY BE A SUBSCRIBER TO THE CORPORATION'S MEMORANDUM OF ASSOCIATION (ARTICLES OF INCORPORATION) WITH THE MEMBER'S NAME ENTERED IN THE CORPORATION'S REGISTER OF MEMBERS WHEN THE FIRM IS REGISTERED (OR INCORPORATED). OWNERS AUTOMATICALLY BECOME MEMBERS OF THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CORPORATION IS STRUCTURED TO HAVE MEMBERS WHO HAVE THE RIGHT TO ELECT DIRECTORS OF THE CORPORATION. DURING EACH YEAR, THE CORPORATION HOLDS AN ANNUAL ELECTIONS MEETING WHERE THE MEMBERS ELECT THE OFFICERS FOR THE NEXT YEAR. THE SPECIFIC METHOD OF THE BOARD'S ELECTION PROCESS IS FORMALLY SET IN THE CORPORATION'S ORGANIZATIONAL DOCUMENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | AN ORGANIZATION'S GOVERNING DOCUMENTS DICTATE THE VARIOUS RESOLUTIONS THAT REQUIRE MEMBERSHIP APPROVAL. THE BYLAWS SPECIFY WHEN BOARD MEETINGS MUST BE HELD AND HOW MANY BOARD MEMBERS MUST BE PRESENT TO PASS OFFICIAL BUSINESS MATTERS VIA VOTE. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE FORM 990 AND OTHER REQUIRED STATE INCOME TAX RETURNS ARE PREPARED BY AN INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT AS PART OF THE AUDIT PROCESS. THESE INCOME TAX RETURNS ARE THEN PROVIDED TO THE BOARD OF DIRECTORS FOR REVIEW AND SIGNATURE AUTHORIZATION PRIOR TO THEIR FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | A CONFLICT OF INTEREST STATEMENT IS SIGNED BY THE BOARD MEMBERS WHEN THEY JOIN THE BOARD OF DIRECTORS, AND THIS STATEMENT IS UPDATED FOR ANY CHANGES WHEN NECESSARY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ASC 606 RESERVE RECLASS -1,707,239 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XI, LINE 9 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2661272 |
| IRS990/TotalAssetsEOYAmt | 0 | 2524571 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2661272 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2524571 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 272279 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 744242 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1016521 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 296717 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1825478 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 296717 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1825478 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2364555 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 699093 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 744242 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 1052650 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 19589 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1052650 |
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| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2661272 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2524571 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 31608 RAILROAD CANYON ROAD |
| IRS990/USAddress/CityNm | 0 | CANYON LAKE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92587 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | LACRESTAPOA.COM |
| IRS990/WhistleblowerPolicyInd | 0 | true |
| ReturnHeader/BuildTS | 0 | 2022-09-23 18:48:47Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | CAL WESTRA |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9494486000 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2021-04-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LA CRESTA PROPERTY OWNERS' |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LACR |
| ReturnHeader/Filer/EIN | 0 | 953658554 |
| ReturnHeader/Filer/PhoneNum | 0 | 9512440048 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 31608 RAILROAD CANYON ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | CANYON LAKE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92587 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3164 LIONSHEAD AVENUE SUITE B |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 92010 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2021-08-13 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2021-08-13T09:41:13-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2019-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2020-09-30 |
| ReturnHeader/TaxYr | 0 | 2019 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,524,571
- Liabilities
- $1,825,478
- Net assets
- $699,093
- Revenue
- $1,072,239
- Expenses
- $1,016,521
- Net income
- $55,718