Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
EIN 95-6141039 • 501(c)4 • Foothill Ranch, CA
Profile
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.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Liabilities / Revenue
85th percentile
Higher debt load relative to revenue than 85% of similar nonprofits.
Net Margin
40th percentile
Higher net margin than 40% 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
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
76th percentile
Faster revenue growth than 76% of similar nonprofits.
Assets
Down$2,060,310
Down $178,353 (-8.0%) from 2024
Liabilities
Down$2,037,675
Down $244,542 (-11%) from 2024
Net Assets
Up$22,635
Up $66,189 (+152%) from 2024
Revenue
Up$2,448,624
Up $626,611 (+34%) from 2024
Expenses
Up$2,382,435
Up $498,422 (+26%) from 2024
Net Income
Up$66,189
Up $128,189 (+207%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
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 provide and preserve for the use and enjoyment of the community, civic betterments and social improvements for an architecturally beautiful apperance and community oriented amenities.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $1,750,000 | $1,392,000 | ▼ $358,000 |
| Cash and Non-Interest-Bearing Accounts | $436,625 | $620,859 | ▲ $184,234 |
| Accounts Receivable | $7,045 | $18,238 | ▲ $11,193 |
| Prepaid Expenses and Deferred Charges | $6,161 | $8,908 | ▲ $2,747 |
| Total Assets | $2,238,663 | $2,060,310 | ▼ $178,353 |
| Other Assets Total | $38,832 | $20,305 | ▼ $18,527 |
| Liabilities | |||
| Other Liabilities | $2,078,592 | $1,863,938 | ▼ $214,654 |
| Deferred Revenue | $105,301 | $111,607 | ▲ $6,306 |
| Accounts Payable and Accrued Expenses | $98,324 | $62,130 | ▼ $36,194 |
| Total Liabilities | $2,282,217 | $2,037,675 | ▼ $244,542 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-43,554 | $22,635 | ▲ $66,189 |
| Total Net Assets Fund Balance | $-43,554 | $22,635 | ▲ $66,189 |
| Total Liabilities and Net Assets / Fund Balance | $2,238,663 | $2,060,310 | ▼ $178,353 |
| Name | Title |
|---|---|
| Holly Demetrescu | President |
| Douglas Skarecky | Member at La |
| Jennifer Apollonio | Secretary |
| Steve Morton | Treasurer |
| Avram Grossman | Vice Preside |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Everthrive Landscaping | Landscaping | 6850 BROCKTON AVE STE 214, 6850 BROCKTON AVE STE 214, Riverside, CA 92506 | $657,148 |
| Alan Smith Pools | Pool Service | 227 W CARLETON AVE, 227 W CARLETON AVE, Orange, CA 92867 | $247,883 |
| Professional Community Management | Management | 27051 TOWNE CENTRE DR SUITE 200, 27051 TOWNE CENTRE DR SUITE 200, Foothill Ranch, CA 92610 | $209,184 |
| Park West Landscape Maintenance INC | Landscaping | 2354 N BATAVIA STREET, 2354 N BATAVIA STREET, Orange, CA 92865 | $200,937 |
| City Service Contracting | Construction | 920 LAWRENCE ST, 920 LAWRENCE ST, Placentia, CA 92870 | $139,968 |
| Line Item | Amount |
|---|---|
| Other Expenses | $2,299,883 |
| Salaries, Compensation, and Employee Benefits | $82,552 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $442,202 | - | - | $442,202 |
| Fees for Services Management | - | $192,073 | - | $192,073 |
| Other Expenses | $156,197 | - | - | $156,197 |
| Other Salaries and Wages | $82,552 | - | - | $82,552 |
| Fees for Services Other | - | $78,349 | - | $78,349 |
| Insurance | - | $38,140 | - | $38,140 |
| Fees for Services Legal | - | $33,899 | - | $33,899 |
| Total Functional Expenses | $2,039,974 | $342,461 | $0 | $2,382,435 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,382,435 |
| Total Expenses per Audited Statements | $2,382,435 |
| Total Expenses per Form 990 | $2,382,435 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Contract Liabilities | $1,858,435 |
| Accrued Payroll & Related Expenses | $4,953 |
| Deposits | $550 |
“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”
“Residents become members by vitue of owning a unit in the community. The association has 971 members.”
“Members have voting rights accorded to them by virtue of owning a unit in the community as specified in the association's governing documents. The memebers elect the board of directors, which provides oversight for the association business affairs as well as services provided by the management company.”
“The association's governing documents specify the various resolutions requiring membership approval, most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”
“Association's board of directors reviews and approves the tax returns.”
“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
“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.”
“Streets and drives 141,468 0 0 common area repairs 127,334 0 0 janitorial 63,417 0 0 building maintenance 50,743 0 0 lighting service 25,505 0 0 pest control 15,241 0 0 patrol and security 11,840 0 0 state income tax 6,654 0 0 total 442,202 0 0”
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/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 98324 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 62130 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 7045 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 18238 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPERANCE AND COMMUNITY ORIENTED AMENITIES. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 442202 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 442202 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | PROFESSIONAL COMMUNITY MANAGEMENT |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt | 0 | PCM |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9497687261 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 27051 TOWN CENTRE DR SUITE 200 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FOOTHILL RANCH |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92610 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 436625 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 620859 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 5 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 657148 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 247883 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 209184 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 200937 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 139968 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 6850 BROCKTON AVE STE 214 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 227 W CARLETON AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 27051 TOWNE CENTRE DR SUITE 200 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 2354 N BATAVIA STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 920 LAWRENCE ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 0 | 6850 BROCKTON AVE STE 214 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 1 | 227 W CARLETON AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 2 | 27051 TOWNE CENTRE DR SUITE 200 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 3 | 2354 N BATAVIA STREET |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt | 4 | 920 LAWRENCE ST |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | RIVERSIDE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | ORANGE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | FOOTHILL RANCH |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | ORANGE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | PLACENTIA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92506 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 92867 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 92610 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 92865 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 92870 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | EVERTHRIVE LANDSCAPING |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | ALAN SMITH POOLS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | PROFESSIONAL COMMUNITY MANAGEMENT |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | PARK WEST LANDSCAPE MAINTENANCE INC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | CITY SERVICE CONTRACTING |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt | 0 | EVERTHRIVE LANDSCAPING |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt | 1 | ALAN SMITH POOLS |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt | 2 | PROFESSIONAL COMMUNITY MANAGEMENT |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt | 3 | PARK WEST |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt | 4 | CITY SERVICE CONTRACTING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | POOL SERVICE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | MANAGEMENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | LANDSCAPING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | CONSTRUCTION |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 83369 |
| IRS990/CYOtherExpensesAmt | 0 | 2299883 |
| IRS990/CYOtherRevenueAmt | 0 | 7600 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 2357655 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 66189 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 82552 |
| IRS990/CYTotalExpensesAmt | 0 | 2382435 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2448624 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 105301 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 111607 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE, GOLF CART, SECURITY SYSTEM, POOL, TENNIS COURTS, TOT-LOT, ETC. IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH 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 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 2039974 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 33899 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 33899 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 192073 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 192073 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 78349 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 78349 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
| 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 | DOUGLAS SKARECKY |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | HOLLY DEMETRESCU |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | AVRAM GROSSMAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | STEVE MORTON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JENNIFER APOLLONIO |
| 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 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1965 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 4 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 2448624 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 7600 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | true |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 38140 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 38140 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 83369 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 83369 |
| 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 | 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -43554 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 22635 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 7600 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 7600 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -43554 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 22635 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 38832 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 20305 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE & TREE TRIMMING |
| IRS990/OtherExpensesGrp/Desc | 1 | POOL AND SPA |
| IRS990/OtherExpensesGrp/Desc | 2 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 3 | TREE TRIMMING |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 674048 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 457625 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 227350 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 156197 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 674048 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 457625 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 227350 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 156197 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2078592 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1863938 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 82552 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 82552 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6161 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 8908 |
| IRS990/PrincipalOfficerNm | 0 | HOLLY DEMETRESCU |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 813990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 813990 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 813990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | OWNERS ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | VIOLATION FINES |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2315829 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 21400 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 20426 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 2315829 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 21400 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 20426 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 95414 |
| IRS990/PYOtherExpensesAmt | 0 | 1831842 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 1726599 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -62000 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 52171 |
| IRS990/PYTotalExpensesAmt | 0 | 1884013 |
| IRS990/PYTotalRevenueAmt | 0 | 1822013 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 66189 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 7600 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 2357655 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1750000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1392000 |
| IRS990/ScheduleBRequiredInd | 0 | false |
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| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 4953 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 550 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED PAYROLL & RELATED EXPENSES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | DEPOSITS |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2448624 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2382435 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1863938 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2448624 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2448624 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2382435 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | RESIDENTS BECOME MEMBERS BY VITUE OF OWNING A UNIT IN THE COMMUNITY. THE ASSOCIATION HAS 971 MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEM BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMEBERS ELECT THE BOARD OF DIRECTORS, WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL, MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | STREETS AND DRIVES 141,468 0 0 COMMON AREA REPAIRS 127,334 0 0 JANITORIAL 63,417 0 0 BUILDING MAINTENANCE 50,743 0 0 LIGHTING SERVICE 25,505 0 0 PEST CONTROL 15,241 0 0 PATROL AND SECURITY 11,840 0 0 STATE INCOME TAX 6,654 0 0 TOTAL 442,202 0 0 |
| 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 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990, PAGE 6, PART VI, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | FORM 990, PART IX, LINE 24E |
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| 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 |
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| IRS990/TotalAssetsEOYAmt | 0 | 2060310 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2238663 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2060310 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 342461 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2039974 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2382435 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2282217 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2037675 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2282217 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2037675 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -43554 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 22635 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2039974 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 2357655 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 90969 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2357655 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2448624 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2238663 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2060310 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | false |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 27051 TOWNE CENTRE DR SUITE 200 |
| IRS990/USAddress/CityNm | 0 | FOOTHILL RANCH |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92610 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 4 |
| IRS990/VotingMembersIndependentCnt | 0 | 4 |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | STEVE MORTON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-11-07 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | UNIVERSITY COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | UNIV |
| ReturnHeader/Filer/EIN | 0 | 956141039 |
| ReturnHeader/Filer/PhoneNum | 0 | 9497687261 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 27051 TOWNE CENTRE DR STE 200 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | FOOTHILL RANCH |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92610 |
| 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 | 2025-12-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2025-12-11T14:40:15-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-07-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
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