Civic Intelligence

Town Center Association

EIN 95-3714547 • 501(c)4 • Irvine, CA

Profile

To maintain and preserve the recreational facilities and common areas, including the greenbelts and park areas.

240 Commerce 200Irvine, CA 92602

n/A

Siviq Scores

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

Liabilities / Assets

94th percentile

0.87x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

90th percentile

1.41x

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

501(c)4 • $1M-$5M nonprofits • Source year 2024

Net Margin

38th percentile

1.8%

Higher net margin than 38% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

63rd percentile

$0

Higher top officer pay than 63% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $1M-$5M nonprofits • Source year 2024

Asset Growth

67th percentile

10%

Faster asset growth than 67% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

65th percentile

18%

Faster revenue growth than 65% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$1,956,078

Up $180,990 (+10%) from 2023

Liabilities

Up

$1,693,696

Up $159,704 (+10%) from 2023

Net Assets

Up

$262,382

Up $21,286 (+8.8%) from 2023

Operations
Liabilities / Revenue90th percentileNet Margin38th percentile

Revenue

Up

$1,205,459

Up $187,633 (+18%) from 2023

Expenses

Up

$1,184,173

Up $166,616 (+16%) from 2023

Net Income

Up

$21,286

Up $21,017 (+7813%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth67th percentile

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

$2.0M$1.5M$1.0M$500K$0Assets 2011: $919,098Liabilities 2011: $99,051Net Assets 2011: $820,0472011Assets 2012: $1,062,305Liabilities 2012: $85,405Net Assets 2012: $976,9002012Assets 2013: $1,153,708Liabilities 2013: $77,415Net Assets 2013: $1,076,2932013Assets 2014: $1,403,477Liabilities 2014: $74,857Net Assets 2014: $1,328,6202014Assets 2015: $1,542,940Liabilities 2015: $71,904Net Assets 2015: $1,471,0362015Assets 2016: $1,469,659Liabilities 2016: $110,307Net Assets 2016: $1,359,3522016Assets 2017: $1,083,590Liabilities 2017: $116,125Net Assets 2017: $967,4652017Assets 2018: $1,119,121Liabilities 2018: $126,748Net Assets 2018: $992,3732018Assets 2019: $1,026,423Liabilities 2019: $891,063Net Assets 2019: $135,3602019Assets 2020: $1,151,194Liabilities 2020: $981,829Net Assets 2020: $169,3652020Assets 2021: $1,377,995Liabilities 2021: $1,141,006Net Assets 2021: $236,9892021Assets 2022: $1,435,673Liabilities 2022: $87,825Net Assets 2022: $1,347,8482022Assets 2023: $1,775,088Liabilities 2023: $1,533,992Net Assets 2023: $241,0962023Assets 2024: $1,956,078Liabilities 2024: $1,693,696Net Assets 2024: $262,3822024

Highlighted filing

2024

Assets$1,956,078
Liabilities$1,693,696
Net Assets$262,382
Open 2024 Filing

Operations Trend

Revenue Growth65th percentile

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

$2.0M$1.5M$1.0M$500K$0-$500KRevenue 2011: $921,289Expenses 2011: $966,017Net Income 2011: -$44,7282011Revenue 2012: $915,426Expenses 2012: $758,573Net Income 2012: $156,8532012Revenue 2013: $915,619Expenses 2013: $816,226Net Income 2013: $99,3932013Revenue 2014: $916,536Expenses 2014: $664,209Net Income 2014: $252,3272014Revenue 2015: $915,513Expenses 2015: $773,097Net Income 2015: $142,4162015Revenue 2016: $923,601Expenses 2016: $1,035,285Net Income 2016: -$111,6842016Revenue 2017: $1,124,670Expenses 2017: $1,516,557Net Income 2017: -$391,8872017Revenue 2018: $961,039Expenses 2018: $936,131Net Income 2018: $24,9082018Revenue 2019: $1,048,575Expenses 2019: $1,048,933Net Income 2019: -$3582019Revenue 2020: $946,278Expenses 2020: $912,273Net Income 2020: $34,0052020Revenue 2021: $982,199Expenses 2021: $914,575Net Income 2021: $67,6242021Revenue 2022: $1,029,856Expenses 2022: $1,026,018Net Income 2022: $3,8382022Revenue 2023: $1,017,826Expenses 2023: $1,017,557Net Income 2023: $2692023Revenue 2024: $1,205,459Expenses 2024: $1,184,173Net Income 2024: $21,2862024

Highlighted filing

2024

Revenue$1,205,459
Expenses$1,184,173
Net Income$21,286
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$1,956,078
Liabilities
$1,693,696
Net assets
$262,382
Revenue
$1,205,459
Expenses
$1,184,173
Net income
$21,286
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$1.96$1.69$0.26$1.21$1.18$0.02
2023Detailed filing. Detailed filing data is available for this year.$1.78$1.53$0.24$1.02$1.02$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.44$0.09$1.35$1.03$1.03$0.00
2021Detailed filing. Detailed filing data is available for this year.$1.38$1.14$0.24$0.98$0.91$0.07
2020Detailed filing. Detailed filing data is available for this year.$1.15$0.98$0.17$0.95$0.91$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.03$0.89$0.14$1.05$1.05$0.00
2018Detailed filing. Detailed filing data is available for this year.$1.12$0.13$0.99$0.96$0.94$0.02
2017Summary only. Only limited summary data is available for this year.$1.08$0.12$0.97$1.12$1.52$0.39
2016Summary only. Only limited summary data is available for this year.$1.47$0.11$1.36$0.92$1.04$0.11
2015Summary only. Only limited summary data is available for this year.$1.54$0.07$1.47$0.92$0.77$0.14
2014Summary only. Only limited summary data is available for this year.$1.40$0.07$1.33$0.92$0.66$0.25
2013Summary only. Only limited summary data is available for this year.$1.15$0.08$1.08$0.92$0.82$0.10
2012Summary only. Only limited summary data is available for this year.$1.06$0.09$0.98$0.92$0.76$0.16
2011Summary only. Only limited summary data is available for this year.$0.92$0.10$0.82$0.92$0.97$0.04
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Jun 28, 2025
Return Version
2024v5.0
Gross Receipts
$1,205,459
Mission and Program Overview

Mission

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.

To maintain and preserve the recreational facilities and common areas, including the greenbelts and park areas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$700,000$1,369,347▲ $669,347
Cash and Non-Interest-Bearing Accounts$1,059,828$532,555▼ $527,273
Prepaid Expenses and Deferred Charges$3,599$30,374▲ $26,775
Accounts Receivable$1,134$3,621▲ $2,487
Total Assets$1,775,088$1,956,078▲ $180,990
Other Assets Total$10,527$20,181▲ $9,654
Liabilities
Other Liabilities$1,356,186$1,504,744▲ $148,558
Deferred Revenue$74,346$134,689▲ $60,343
Accounts Payable and Accrued Expenses$103,460$54,263▼ $49,197
Total Liabilities$1,533,992$1,693,696▲ $159,704
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$230,058$251,344▲ $21,286
Net Assets With Donor Restrictions$11,038$11,038→ $0
Total Net Assets Fund Balance$241,096$262,382▲ $21,286
Total Liabilities and Net Assets / Fund Balance$1,775,088$1,956,078▲ $180,990
Compensation and Service Providers
Top Officer Pay63rd percentile

Board Members and Trustees

NameTitle
Ashley EskelsonPresident
Josh BaehrMember at La
Brennan HawkinsSecretary
John KaoTreasurer
Eleanor MccreedieVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Villa Park LandscapeLandscape739-B WEST KATELLA AVE, 739-B WEST KATELLA AVE, Orange, CA 92867$294,805
Keystone Property ManagementManagement240 COMMERCE 200, 240 COMMERCE 200, Irvine, CA 92602$205,038
Aquatic Balance INCPool Service310 GOETZ, 310 GOETZ, Santa Ana, CA 92707$107,335
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,129,046
Investment Income
$76,413
Other Revenue
$0
Change in Net Assets
$21,286

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,205,459
Total Revenue per Audited Statements
$1,205,459
Total Revenue per Form 990
$1,205,459
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,184,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$262,626--$262,626
Fees for Services Management-$152,772-$152,772
Other Expenses$73,053--$73,053
Insurance-$48,932-$48,932
Office Expenses-$45,590-$45,590
Fees for Services Legal-$3,591-$3,591
Total Functional Expenses$933,288$250,885$0$1,184,173

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,184,173
Total Expenses per Audited Statements$1,184,173
Total Expenses per Form 990$1,184,173
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$1,504,744
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“YES”

Form 990, Page 6, Part VI, Line 6

“MEMBERS”

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

“YES”

Form 990, Page 6, Part VI, Line 10B

“No review was or will be conducted”

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

“No review was or will be conducted.”

Form 990, Page 6, Part VI, Line 19

“The are available upon request”

Filing and Contact Details

Filer

Filer Name
Town Center Association
EIN
95-3714547
Phone
9498332600
Address
240 COMMERCE 200, IRVINE, CA 92602

Signing Officer

Name
John Kao
Title
Treasurer
Phone
9498332600
Signed
2025-06-28
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ashley Eskelson
Formed
1981
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

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

“Cam 66,212 0 0 tree trimming 55,665 0 0 janitorial 36,955 0 0 tennis court maintenance 33,550 0 0 painting 26,348 0 0 lighting and electrical 25,665 0 0 collection charges 12,889 0 0 bad debt expense 5,342 0 0 total 262,626 0 0”

Raw XML Appendix339 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
IRS990/AccountantCompileOrReviewInd0false
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0103460
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt054263
IRS990/AccountsReceivableGrp/BOYAmt01134
IRS990/AccountsReceivableGrp/EOYAmt03621
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO MAINTAIN AND PRESERVE THE RECREATIONAL FACILITIES AND COMMON AREAS, INCLUDING THE GREENBELTS AND PARK AREAS.
IRS990/AddressChangeInd0X
IRS990/AllOtherExpensesGrp/ProgramServicesAmt0262626
IRS990/AllOtherExpensesGrp/TotalAmt0262626
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0KEYSTONE PROPERTY MANAGEMENT
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0KEYSTONE PROPERTY MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum09498332600
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0240 COMMERCE 200
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0240 COMMERCE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0IRVINE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092602
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt01059828
IRS990/CashNonInterestBearingGrp/EOYAmt0532555
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt03
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0false
IRS990/CompensationProcessOtherInd0false
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0294805
IRS990/ContractorCompensationGrp/CompensationAmt1205038
IRS990/ContractorCompensationGrp/CompensationAmt2107335
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0739-B WEST KATELLA AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1240 COMMERCE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt2310 GOETZ
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt0739-B WEST KATELLA AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt1240 COMMERCE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt2310 GOETZ
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0ORANGE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1IRVINE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2SANTA ANA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092867
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd192602
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd292707
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0VILLA PARK LANDSCAPE
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1KEYSTONE PROPERTY MANAGEMENT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2AQUATIC BALANCE INC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt0VILLA PARK LANDSCAPE
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt1KEYSTONE PROPERTY MANAGEMENT
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt2AQUATIC BALANCE INC
IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPE
IRS990/ContractorCompensationGrp/ServicesDesc1MANAGEMENT
IRS990/ContractorCompensationGrp/ServicesDesc2POOL SERVICE
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt076413
IRS990/CYOtherExpensesAmt01184173
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt01129046
IRS990/CYRevenuesLessExpensesAmt021286
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt01184173
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt01205459
IRS990/DecisionsSubjectToApprovaInd0false
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt074346
IRS990/DeferredRevenueGrp/EOYAmt0134689
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0TO MANAGE, MAINTAIN AND PRESERVE THE RECREATIONAL FACILITIES AND COMMON AREAS, WHICH INCLUDES 339 ACRES OF GREENBELTS AND PARK AREAS. THE ASSOCIATION ALSO PROMOTES COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF THE 2,237 RESIDENTS IN THE COMMUNITY.
IRS990/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
IRS990/DocumentRetentionPolicyInd0false
IRS990/DonorAdvisedFundInd0false
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt011038
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt011038
IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt0933288
IRS990/FamilyOrBusinessRlnInd0false
IRS990/FederalGrantAuditRequiredInd0false
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt03591
IRS990/FeesForServicesLegalGrp/TotalAmt03591
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0152772
IRS990/FeesForServicesManagementGrp/TotalAmt0152772
IRS990/ForeignActivitiesInd0false
IRS990/ForeignFinancialAccountInd0false
IRS990/ForeignOfficeInd0false
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt03.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt33.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt43.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/PersonNm0JOSH BAEHR
IRS990/Form990PartVIISectionAGrp/PersonNm1ASHLEY ESKELSON
IRS990/Form990PartVIISectionAGrp/PersonNm2ELEANOR MCCREEDIE
IRS990/Form990PartVIISectionAGrp/PersonNm3JOHN KAO
IRS990/Form990PartVIISectionAGrp/PersonNm4BRENNAN HAWKINS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01981
IRS990/FormerOfcrEmployeesListedInd0false
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd0true
IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossReceiptsAmt01205459
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
IRS990/IndependentVotingMemberCnt05
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt048932
IRS990/InsuranceGrp/TotalAmt048932
IRS990/InvestmentIncomeGrp/ExclusionAmt076413
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt076413
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0TO MAINTAIN AND PRESERVE THE RECREATIONAL FACILITIES AND COMMON AREAS, INCLUDING THE GREENBELTS AND PARK AREAS.
IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0241096
IRS990/NetAssetsOrFundBalancesEOYAmt0262382
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0230058
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0251344
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt045590
IRS990/OfficeExpensesGrp/TotalAmt045590
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010527
IRS990/OtherAssetsTotalGrp/EOYAmt020181
IRS990/OtherExpensesGrp/Desc0POOL AND SPA
IRS990/OtherExpensesGrp/Desc1LANDSCAPE AND IRRIGATION
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3PATROL AND SECURITY
IRS990/OtherExpensesGrp/ProgramServicesAmt0212066
IRS990/OtherExpensesGrp/ProgramServicesAmt1202138
IRS990/OtherExpensesGrp/ProgramServicesAmt2183405
IRS990/OtherExpensesGrp/ProgramServicesAmt373053
IRS990/OtherExpensesGrp/TotalAmt0212066
IRS990/OtherExpensesGrp/TotalAmt1202138
IRS990/OtherExpensesGrp/TotalAmt2183405
IRS990/OtherExpensesGrp/TotalAmt373053
IRS990/OtherLiabilitiesGrp/BOYAmt01356186
IRS990/OtherLiabilitiesGrp/EOYAmt01504744
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt03599
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030374
IRS990/PrincipalOfficerNm0ASHLEY ESKELSON
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813990
IRS990/ProgramServiceRevenueGrp/BusinessCd1813990
IRS990/ProgramServiceRevenueGrp/BusinessCd2813990
IRS990/ProgramServiceRevenueGrp/Desc0OWNERS ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1COLLECTION INCOME
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MEMBER INCOME
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt01099688
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118415
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt210943
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt01099688
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118415
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt210943
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt062227
IRS990/PYOtherExpensesAmt01017557
IRS990/PYProgramServiceRevenueAmt0955599
IRS990/PYRevenuesLessExpensesAmt0269
IRS990/PYTotalExpensesAmt01017557
IRS990/PYTotalRevenueAmt01017826
IRS990/ReconcilationRevenueExpnssAmt021286
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt01129046
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0700000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01369347
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt01184173
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01504744
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/RevenueSubtotalAmt01205459
IRS990ScheduleD/TotalExpensesPerForm990Amt01184173
IRS990ScheduleD/TotalLiabilityAmt01504744
IRS990ScheduleD/TotalRevenuePerForm990Amt01205459
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01205459
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01184173
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MEMBERS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2YES
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3NO REVIEW WAS OR WILL BE CONDUCTED
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4NO REVIEW WAS OR WILL BE CONDUCTED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ARE AVAILABLE UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6CAM 66,212 0 0 TREE TRIMMING 55,665 0 0 JANITORIAL 36,955 0 0 TENNIS COURT MAINTENANCE 33,550 0 0 PAINTING 26,348 0 0 LIGHTING AND ELECTRICAL 25,665 0 0 COLLECTION CHARGES 12,889 0 0 BAD DEBT EXPENSE 5,342 0 0 TOTAL 262,626 0 0
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 10B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 24E
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01775088
IRS990/TotalAssetsEOYAmt01956078
IRS990/TotalAssetsGrp/BOYAmt01775088
IRS990/TotalAssetsGrp/EOYAmt01956078
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0250885
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0933288
IRS990/TotalFunctionalExpensesGrp/TotalAmt01184173
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01533992
IRS990/TotalLiabilitiesEOYAmt01693696
IRS990/TotalLiabilitiesGrp/BOYAmt01533992
IRS990/TotalLiabilitiesGrp/EOYAmt01693696
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0241096
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0262382
IRS990/TotalProgramServiceExpensesAmt0933288
IRS990/TotalProgramServiceRevenueAmt01129046
IRS990/TotalRevenueGrp/ExclusionAmt076413
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01129046
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01205459
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01775088
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01956078
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0240 COMMERCE 200
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092602
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0JOHN KAO
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum09498332600
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-06-28
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TOWN CENTER ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0TOWN
ReturnHeader/Filer/EIN0953714547
ReturnHeader/Filer/PhoneNum09498332600
ReturnHeader/Filer/USAddress/AddressLine1Txt0240 COMMERCE 200
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092602
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0false
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0263519134
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02111 PALOMAR AIRPORT RD STE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0920111419
ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-23
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-10-23T16:00:26-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.