Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Pinyon Crest Community Association
EIN 95-6049060 • 501(c)4 • Palm Desert, CA
Profile
To provide water services to owners.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.81x
Liabilities / Revenue
97th percentile
Higher debt load relative to revenue than 97% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
63rd percentile
Higher top officer pay than 63% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
52nd percentile
Faster asset growth than 52% of similar nonprofits.
Revenue Growth
72nd percentile
Faster revenue growth than 72% of similar nonprofits.
Balance Sheet
Assets
Up$1,396,226
Up $64,304 (+4.8%) from 2023
Liabilities
Up$1,128,002
Up $87,746 (+8.4%) from 2023
Net Assets
Down$268,224
Down $23,442 (-8.0%) from 2023
Revenue
Up$261,825
Up $57,857 (+28%) from 2023
Expenses
Up$285,267
Up $104,386 (+58%) from 2023
Net Income
Down-$23,442
Down $46,529 (-202%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,396,226
- Liabilities
- $1,128,002
- Net assets
- $268,224
- Revenue
- $261,825
- Expenses
- $285,267
- Net income
- -$23,442
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Oct 21, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $261,825
Mission and Program Overview
Mission
To provide water services to owners.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,201,635 | $1,013,172 | ▼ $188,463 |
| Cash and Non-Interest-Bearing Accounts | $93,945 | $322,304 | ▲ $228,359 |
| Land, Buildings, and Equipment, Net | $17,140 | $17,140 | → $0 |
| Prepaid Expenses and Deferred Charges | $12,055 | $5,277 | ▼ $6,778 |
| Accounts Receivable | $7,147 | $5,113 | ▼ $2,034 |
| Total Assets | $1,331,922 | $1,396,226 | ▲ $64,304 |
| Other Assets Total | - | $33,220 | - |
| Liabilities | |||
| Other Liabilities | $1,016,462 | $1,096,242 | ▲ $79,780 |
| Accounts Payable and Accrued Expenses | $9,995 | $24,181 | ▲ $14,186 |
| Deferred Revenue | $13,799 | $7,579 | ▼ $6,220 |
| Total Liabilities | $1,040,256 | $1,128,002 | ▲ $87,746 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $271,982 | $199,810 | ▼ $72,172 |
| Net Assets With Donor Restrictions | $19,684 | $68,414 | ▲ $48,730 |
| Total Net Assets Fund Balance | $291,666 | $268,224 | ▼ $23,442 |
| Total Liabilities and Net Assets / Fund Balance | $1,331,922 | $1,396,226 | ▲ $64,304 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | - | $297,848 | $297,848 |
| Equipment | - | $130,226 | $130,226 |
| Land | $17,140 | - | $17,140 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Butch Drury | President |
| David Landry | Director |
| Jonathan Halpern | Director |
| Ryan Hope | Director |
| Mark Dodge | Community Ma |
| Darlene Bourgeau | Secretary |
| Alex Sumich | Treasurer |
| Jeannette Goar | Vice Preside |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $203,901
- Investment Income
- $57,924
- Other Revenue
- $0
- Change in Net Assets
- $-23,442
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $261,825
- Total Revenue per Audited Statements
- $261,825
- Total Revenue per Form 990
- $261,825
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $285,267 |
| 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 | $91,419 | - | - | $91,419 |
| Fees for Services Management | - | $30,000 | - | $30,000 |
| All Other Expenses | $24,837 | - | - | $24,837 |
| Insurance | $16,782 | - | - | $16,782 |
| Other Expenses | $15,226 | - | - | $15,226 |
| Office Expenses | $4,821 | - | - | $4,821 |
| Total Functional Expenses | $255,267 | $30,000 | $0 | $285,267 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $285,267 |
| Total Expenses per Audited Statements | $285,267 |
| Total Expenses per Form 990 | $285,267 |
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 | $1,048,212 |
| Deposits | $44,772 |
| Income Tax Payable | $3,258 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- 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
“All of the directors may delegate their duties to an independent professional management company which is hired by the corporation. 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
“Each record of title owner of a separate interest encumbered by this corporation's declaration of covenants, conditions, and restrictions shall be automatically deemed a member of this corporation during the period of time that the owners holds record title. The record title owner shall be established soley through recordings in the official records of riverside county. There shall be no other members of this corporation.”
Form 990, Page 6, Part VI, Line 7A
“Directors shall either be elected at members' meetings the terms of the directors shall be staggered, such that the number of directors elected at each annual meeting shall alternate between four directors every even year and three directors every odd year. If director seats with different terms are open in the same election, the nominee acquiring the most votes shall be placed into the director seat with the longest remaining term.”
Form 990, Page 6, Part VI, Line 7B
“The corporation'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 corporation complies with all state requirements for community interest developments regarding membership approval.”
Form 990, Page 6, Part VI, Line 11B
“Draft copies of the form 990 are presented to the board of directors for their approval prior to filing of the return.”
Form 990, Page 6, Part VI, Line 12C
“Officers and directors are required to annually disclose any conflicts of interest.”
Form 990, Page 6, Part VI, Line 19
“AVAILABLE UPON REQUEST”
Filing and Contact Details
Filer
- Filer Name
- Pinyon Crest Community Association
- EIN
- 95-6049060
- Phone
- 7603461161
- Address
- 42635 MELANIE PLACE SUITE 103, PALM DESERT, CA 92211
Signing Officer
- Name
- Mark Dodge
- Title
- Community Manager
- Signed
- 2025-10-21
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Butch Drury
- Formed
- 1957
- Legal Domicile
- CA
- Voting Board Members
- 7
- Independent Board Members
- 7
- Employees
- 0
- Volunteers
- 7
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 2111 PALOMAR AIRPORT RD STE 140, CARLSBAD, CA 92011-1419
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Raw XML Appendix346 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/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1013172 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 130226 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 130226 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 285267 |
| IRS990ScheduleD/LandGrp/BookValueAmt | 0 | 17140 |
| IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt | 0 | 17140 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 297848 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 297848 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1048212 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 44772 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 3258 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INCOME TAX PAYABLE |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 261825 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 17140 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 285267 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1096242 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 261825 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 261825 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 285267 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL OF THE DIRECTORS MAY DELEGATE THEIR DUTIES TO AN INDEPENDENT PROFESSIONAL MANAGEMENT COMPANY WHICH IS HIRED BY THE CORPORATION. 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 | 1 | EACH RECORD OF TITLE OWNER OF A SEPARATE INTEREST ENCUMBERED BY THIS CORPORATION'S DECLARATION OF COVENANTS, CONDITIONS, AND RESTRICTIONS SHALL BE AUTOMATICALLY DEEMED A MEMBER OF THIS CORPORATION DURING THE PERIOD OF TIME THAT THE OWNERS HOLDS RECORD TITLE. THE RECORD TITLE OWNER SHALL BE ESTABLISHED SOLEY THROUGH RECORDINGS IN THE OFFICIAL RECORDS OF RIVERSIDE COUNTY. THERE SHALL BE NO OTHER MEMBERS OF THIS CORPORATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DIRECTORS SHALL EITHER BE ELECTED AT MEMBERS' MEETINGS THE TERMS OF THE DIRECTORS SHALL BE STAGGERED, SUCH THAT THE NUMBER OF DIRECTORS ELECTED AT EACH ANNUAL MEETING SHALL ALTERNATE BETWEEN FOUR DIRECTORS EVERY EVEN YEAR AND THREE DIRECTORS EVERY ODD YEAR. IF DIRECTOR SEATS WITH DIFFERENT TERMS ARE OPEN IN THE SAME ELECTION, THE NOMINEE ACQUIRING THE MOST VOTES SHALL BE PLACED INTO THE DIRECTOR SEAT WITH THE LONGEST REMAINING TERM. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CORPORATION'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 CORPORATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | DRAFT COPIES OF THE FORM 990 ARE PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL PRIOR TO FILING OF THE RETURN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | AVAILABLE UPON REQUEST |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 19 |
| 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 | 1331922 |
| IRS990/TotalAssetsEOYAmt | 0 | 1396226 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1331922 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1396226 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 30000 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 255267 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 285267 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 1040256 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 1128002 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 1040256 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 1128002 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 291666 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 268224 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 255267 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 203901 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 57924 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 203901 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 261825 |
| IRS990/TotalVolunteersCnt | 0 | 7 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1331922 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1396226 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 42635 MELANIE PLACE STE 103 |
| IRS990/USAddress/CityNm | 0 | PALM DESERT |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92211 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 7 |
| IRS990/VotingMembersIndependentCnt | 0 | 7 |
| IRS990/WebsiteAddressTxt | 0 | PINYONCRESTHOA.ORG |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MARK DODGE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | COMMUNITY MANAGER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-10-21 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PINYON CREST COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PINY |
| ReturnHeader/Filer/EIN | 0 | 956049060 |
| ReturnHeader/Filer/PhoneNum | 0 | 7603461161 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 42635 MELANIE PLACE SUITE 103 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | PALM DESERT |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92211 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2111 PALOMAR AIRPORT RD STE 140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 920111419 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-10-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2025-10-23T17:53:51-04:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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