Civic Intelligence

University Community Association

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.

27051 Towne Centre Dr Ste 200Foothill Ranch, CA 92610

www.ucahoa.com

Siviq Scores

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

Liabilities / Assets

96th percentile

0.99x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

85th percentile

0.83x

Higher debt load relative to revenue than 85% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

40th percentile

2.7%

Higher net margin than 40% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

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 2025

Asset Growth

17th percentile

-8.0%

Faster asset growth than 17% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

76th percentile

34%

Faster revenue growth than 76% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2024 to 2025

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

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0-$1.0MAssets 2011: $1,059,277Liabilities 2011: $58,485Net Assets 2011: $1,000,7922011Assets 2012: $1,339,684Liabilities 2012: $81,999Net Assets 2012: $1,257,6852012Assets 2013: $1,619,622Liabilities 2013: $68,877Net Assets 2013: $1,550,7452013Assets 2014: $1,685,702Liabilities 2014: $93,741Net Assets 2014: $1,591,9612014Assets 2015: $1,614,431Liabilities 2015: $52,426Net Assets 2015: $1,562,0052015Assets 2016: $1,723,149Liabilities 2016: $133,575Net Assets 2016: $1,589,5742016Assets 2017: $1,665,166Liabilities 2017: $106,128Net Assets 2017: $1,559,0382017Assets 2018: $1,981,323Liabilities 2018: $120,569Net Assets 2018: $1,860,7542018Assets 2019: $2,170,354Liabilities 2019: $351,015Net Assets 2019: $1,819,3392019Assets 2020: $2,203,580Liabilities 2020: $2,207,049Net Assets 2020: -$3,4692020Assets 2021: $2,188,080Liabilities 2021: $2,229,128Net Assets 2021: -$41,0482021Assets 2022: $2,136,852Liabilities 2022: $2,187,130Net Assets 2022: -$50,2782022Assets 2023: $2,079,957Liabilities 2023: $2,061,511Net Assets 2023: $18,4462023Assets 2024: $2,238,663Liabilities 2024: $2,282,217Net Assets 2024: -$43,5542024Assets 2025: $2,060,310Liabilities 2025: $2,037,675Net Assets 2025: $22,6352025

Highlighted filing

2025

Assets$2,060,310
Liabilities$2,037,675
Net Assets$22,635

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MRevenue 2011: $1,462,692Expenses 2011: $1,161,346Net Income 2011: $301,3462011Revenue 2012: $1,467,198Expenses 2012: $1,222,845Net Income 2012: $244,3532012Revenue 2013: $1,484,994Expenses 2013: $1,191,934Net Income 2013: $293,0602013Revenue 2014: $1,454,533Expenses 2014: $1,413,317Net Income 2014: $41,2162014Revenue 2015: $1,464,624Expenses 2015: $1,494,580Net Income 2015: -$29,9562015Revenue 2016: $1,530,650Expenses 2016: $1,503,081Net Income 2016: $27,5692016Revenue 2017: $1,530,211Expenses 2017: $1,560,747Net Income 2017: -$30,5362017Revenue 2018: $1,570,743Expenses 2018: $1,269,027Net Income 2018: $301,7162018Revenue 2019: $1,578,407Expenses 2019: $1,619,822Net Income 2019: -$41,4152019Revenue 2020: $1,569,629Expenses 2020: $1,547,871Net Income 2020: $21,7582020Revenue 2021: $1,849,295Expenses 2021: $1,886,874Net Income 2021: -$37,5792021Revenue 2022: $1,786,023Expenses 2022: $1,795,253Net Income 2022: -$9,2302022Revenue 2023: $1,946,491Expenses 2023: $1,895,389Net Income 2023: $51,1022023Revenue 2024: $1,822,013Expenses 2024: $1,884,013Net Income 2024: -$62,0002024Revenue 2025: $2,448,624Expenses 2025: $2,382,435Net Income 2025: $66,1892025

Highlighted filing

2025

Revenue$2,448,624
Expenses$2,382,435
Net Income$66,189

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.06$2.04$0.02$2.45$2.38$0.07
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.24$2.28$0.04$1.82$1.88$0.06
2023Summary only. Only limited summary data is available for this year.$2.08$2.06$0.02$1.95$1.90$0.05
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.14$2.19$0.05$1.79$1.80$0.01
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.19$2.23$0.04$1.85$1.89$0.04
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.20$2.21$0.00$1.57$1.55$0.02
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.17$0.35$1.82$1.58$1.62$0.04
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.98$0.12$1.86$1.57$1.27$0.30
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.67$0.11$1.56$1.53$1.56$0.03
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.72$0.13$1.59$1.53$1.50$0.03
2015Summary only. Only limited summary data is available for this year.$1.61$0.05$1.56$1.46$1.49$0.03
2014Summary only. Only limited summary data is available for this year.$1.69$0.09$1.59$1.45$1.41$0.04
2013Summary only. Only limited summary data is available for this year.$1.62$0.07$1.55$1.48$1.19$0.29
2012Summary only. Only limited summary data is available for this year.$1.34$0.08$1.26$1.47$1.22$0.24
2011Summary only. Only limited summary data is available for this year.$1.06$0.06$1.00$1.46$1.16$0.30
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Aug 1, 2024 to Jul 31, 2025
Signed
Nov 7, 2025
Return Version
2024v5.0
Gross Receipts
$2,448,624
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 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.

Balance Sheet Detail
LineBeginningEndChange
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
Compensation and Service Providers

Board Members and Trustees

NameTitle
Holly DemetrescuPresident
Douglas SkareckyMember at La
Jennifer ApollonioSecretary
Steve MortonTreasurer
Avram GrossmanVice Preside

Highest Paid Contractors

ContractorServicesLocationCompensation
Everthrive LandscapingLandscaping6850 BROCKTON AVE STE 214, 6850 BROCKTON AVE STE 214, Riverside, CA 92506$657,148
Alan Smith PoolsPool Service227 W CARLETON AVE, 227 W CARLETON AVE, Orange, CA 92867$247,883
Professional Community ManagementManagement27051 TOWNE CENTRE DR SUITE 200, 27051 TOWNE CENTRE DR SUITE 200, Foothill Ranch, CA 92610$209,184
Park West Landscape Maintenance INCLandscaping2354 N BATAVIA STREET, 2354 N BATAVIA STREET, Orange, CA 92865$200,937
City Service ContractingConstruction920 LAWRENCE ST, 920 LAWRENCE ST, Placentia, CA 92870$139,968
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$2,357,655
Investment Income
$83,369
Other Revenue
$7,600
Change in Net Assets
$66,189

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,448,624
Total Revenue per Audited Statements
$2,448,624
Total Revenue per Form 990
$2,448,624
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
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

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
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

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,382,435
Total Expenses per Audited Statements$2,382,435
Total Expenses per Form 990$2,382,435
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$1,858,435
Accrued Payroll & Related Expenses$4,953
Deposits$550
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

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.

Form 990, Page 6, Part VI, Line 6

Residents become members by vitue of owning a unit in the community. The association has 971 members.

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

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.

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

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.

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

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

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

The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.

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

The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.

Form 990, Page 6, Part VI, Line 18

All documents required to be disclosed by the association are available upon request at the offices of its management company.

Form 990, Page 6, Part VI, Line 19

All documents required to be disclosed by the association are available upon request at the offices of its management company.

Filing and Contact Details

Filer

Filer Name
University Community Association
EIN
95-6141039
Phone
9497687261
Address
27051 TOWNE CENTRE DR STE 200, FOOTHILL RANCH, CA 92610

Signing Officer

Name
Steve Morton
Title
Treasurer
Signed
2025-11-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Holly Demetrescu
Formed
1965
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
4

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 - ORGANIZATION'S 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.

Form 990, Part IX, Line 24E

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

Raw XML Appendix372 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/BOYAmt098324
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt062130
IRS990/AccountsReceivableGrp/BOYAmt07045
IRS990/AccountsReceivableGrp/EOYAmt018238
IRS990/ActivitiesConductedPrtshpInd0false
IRS990/ActivityOrMissionDesc0TO 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/ProgramServicesAmt0442202
IRS990/AllOtherExpensesGrp/TotalAmt0442202
IRS990/AuditCommitteeInd0true
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PROFESSIONAL COMMUNITY MANAGEMENT
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine2Txt0PCM
IRS990/BooksInCareOfDetail/PhoneNum09497687261
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt027051 TOWN CENTRE DR SUITE 200
IRS990/BooksInCareOfDetail/USAddress/CityNm0FOOTHILL RANCH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092610
IRS990/BusinessRlnWith35CtrlEntInd0false
IRS990/BusinessRlnWithFamMemInd0false
IRS990/BusinessRlnWithOrgMemInd0false
IRS990/CashNonInterestBearingGrp/BOYAmt0436625
IRS990/CashNonInterestBearingGrp/EOYAmt0620859
IRS990/ChangeToOrgDocumentsInd0false
IRS990/CntrctRcvdGreaterThan100KCnt05
IRS990/CollectionsOfArtInd0false
IRS990/CompensationFromOtherSrcsInd0false
IRS990/CompensationProcessCEOInd0true
IRS990/CompensationProcessOtherInd0true
IRS990/ConflictOfInterestPolicyInd0false
IRS990/ConservationEasementsInd0false
IRS990/ConsolidatedAuditFinclStmtInd0false
IRS990/ContractorCompensationGrp/CompensationAmt0657148
IRS990/ContractorCompensationGrp/CompensationAmt1247883
IRS990/ContractorCompensationGrp/CompensationAmt2209184
IRS990/ContractorCompensationGrp/CompensationAmt3200937
IRS990/ContractorCompensationGrp/CompensationAmt4139968
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt06850 BROCKTON AVE STE 214
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt1227 W CARLETON AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt227051 TOWNE CENTRE DR SUITE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt32354 N BATAVIA STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt4920 LAWRENCE ST
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt06850 BROCKTON AVE STE 214
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt1227 W CARLETON AVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt227051 TOWNE CENTRE DR SUITE 200
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt32354 N BATAVIA STREET
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine2Txt4920 LAWRENCE ST
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm4PLACENTIA
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd4CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092506
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IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd292610
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd392865
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd492870
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IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine2Txt3PARK WEST
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IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPING
IRS990/ContractorCompensationGrp/ServicesDesc1POOL SERVICE
IRS990/ContractorCompensationGrp/ServicesDesc2MANAGEMENT
IRS990/ContractorCompensationGrp/ServicesDesc3LANDSCAPING
IRS990/ContractorCompensationGrp/ServicesDesc4CONSTRUCTION
IRS990/CreditCounselingInd0false
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt083369
IRS990/CYOtherExpensesAmt02299883
IRS990/CYOtherRevenueAmt07600
IRS990/CYProgramServiceRevenueAmt02357655
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IRS990/CYSalariesCompEmpBnftPaidAmt082552
IRS990/CYTotalExpensesAmt02382435
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02448624
IRS990/DecisionsSubjectToApprovaInd0true
IRS990/DeductibleArtContributionInd0false
IRS990/DeductibleNonCashContriInd0false
IRS990/DeferredRevenueGrp/BOYAmt0105301
IRS990/DeferredRevenueGrp/EOYAmt0111607
IRS990/DelegationOfMgmtDutiesInd0true
IRS990/Desc0THE 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/DescribedInSection501c3Ind0false
IRS990/DisregardedEntityInd0false
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IRS990/DonorRstrOrQuasiEndowmentsInd0false
IRS990/ElectionOfBoardMembersInd0true
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd0false
IRS990/ExpenseAmt02039974
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IRS990/FederalGrantAuditRequiredInd0false
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IRS990/FeesForServicesLegalGrp/TotalAmt033899
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IRS990/ForeignActivitiesInd0false
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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/PersonNm0DOUGLAS SKARECKY
IRS990/Form990PartVIISectionAGrp/PersonNm1HOLLY DEMETRESCU
IRS990/Form990PartVIISectionAGrp/PersonNm2AVRAM GROSSMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3STEVE MORTON
IRS990/Form990PartVIISectionAGrp/PersonNm4JENNIFER APOLLONIO
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/TitleTxt0MEMBER AT LA
IRS990/Form990PartVIISectionAGrp/TitleTxt1PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDE
IRS990/Form990PartVIISectionAGrp/TitleTxt3TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt4SECRETARY
IRS990/Form990ProvidedToGvrnBodyInd0true
IRS990/FormationYr01965
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IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
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IRS990/FundraisingActivitiesInd0false
IRS990/GamingActivitiesInd0false
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
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IRS990/GrossRentsGrp/RealAmt07600
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IRS990/IncludeFIN48FootnoteInd0false
IRS990/IndependentAuditFinclStmtInd0true
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IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt038140
IRS990/InsuranceGrp/TotalAmt038140
IRS990/InvestmentIncomeGrp/ExclusionAmt083369
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt083369
IRS990/InvestmentInJointVentureInd0false
IRS990/IRPDocumentCnt00
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IRS990/LoanOutstandingInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembersOrStockholdersInd0true
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MissionDesc0THE 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/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/NetAssetsOrFundBalancesBOYAmt0-43554
IRS990/NetAssetsOrFundBalancesEOYAmt022635
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt07600
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt07600
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0-43554
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt022635
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd0false
IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt038832
IRS990/OtherAssetsTotalGrp/EOYAmt020305
IRS990/OtherExpensesGrp/Desc0LANDSCAPE & TREE TRIMMING
IRS990/OtherExpensesGrp/Desc1POOL AND SPA
IRS990/OtherExpensesGrp/Desc2UTILITIES
IRS990/OtherExpensesGrp/Desc3TREE TRIMMING
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IRS990/OtherExpensesGrp/ProgramServicesAmt1457625
IRS990/OtherExpensesGrp/ProgramServicesAmt2227350
IRS990/OtherExpensesGrp/ProgramServicesAmt3156197
IRS990/OtherExpensesGrp/TotalAmt0674048
IRS990/OtherExpensesGrp/TotalAmt1457625
IRS990/OtherExpensesGrp/TotalAmt2227350
IRS990/OtherExpensesGrp/TotalAmt3156197
IRS990/OtherInd0X
IRS990/OtherLiabilitiesGrp/BOYAmt02078592
IRS990/OtherLiabilitiesGrp/EOYAmt01863938
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt082552
IRS990/OtherSalariesAndWagesGrp/TotalAmt082552
IRS990/PartialLiquidationInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt06161
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt08908
IRS990/PrincipalOfficerNm0HOLLY DEMETRESCU
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0813990
IRS990/ProgramServiceRevenueGrp/BusinessCd1813990
IRS990/ProgramServiceRevenueGrp/BusinessCd2813990
IRS990/ProgramServiceRevenueGrp/Desc0OWNERS ASSESSMENTS
IRS990/ProgramServiceRevenueGrp/Desc1VIOLATION FINES
IRS990/ProgramServiceRevenueGrp/Desc2OTHER MEMBER INCOME
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IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121400
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt220426
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IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt121400
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt220426
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IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt095414
IRS990/PYOtherExpensesAmt01831842
IRS990/PYProgramServiceRevenueAmt01726599
IRS990/PYRevenuesLessExpensesAmt0-62000
IRS990/PYSalariesCompEmpBnftPaidAmt052171
IRS990/PYTotalExpensesAmt01884013
IRS990/PYTotalRevenueAmt01822013
IRS990/ReconcilationRevenueExpnssAmt066189
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/RentalIncomeOrLossGrp/RealAmt07600
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0false
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt02357655
IRS990/SavingsAndTempCashInvstGrp/BOYAmt01750000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt01392000
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/ExpensesSubtotalAmt02382435
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01858435
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14953
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2550
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0CONTRACT LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1ACCRUED PAYROLL & RELATED EXPENSES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEPOSITS
IRS990ScheduleD/RevenueSubtotalAmt02448624
IRS990ScheduleD/TotalExpensesPerForm990Amt02382435
IRS990ScheduleD/TotalLiabilityAmt01863938
IRS990ScheduleD/TotalRevenuePerForm990Amt02448624
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt02448624
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt02382435
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/ExplanationTxt1ASSOCIATION 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/ExplanationTxt2RESIDENTS BECOME MEMBERS BY VITUE OF OWNING A UNIT IN THE COMMUNITY. THE ASSOCIATION HAS 971 MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3MEMBERS 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/ExplanationTxt4THE 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/ExplanationTxt5ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE 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/ExplanationTxt7THE 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/ExplanationTxt8ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt9ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt10STREETS 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/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PAGE 6, PART VI, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc9FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc10FORM 990, PART IX, LINE 24E
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IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt02238663
IRS990/TotalAssetsEOYAmt02060310
IRS990/TotalAssetsGrp/BOYAmt02238663
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IRS990/TotalCompGreaterThan150KInd0false
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IRS990/TotalFunctionalExpensesGrp/TotalAmt02382435
IRS990/TotalGrossUBIAmt00
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IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02448624
IRS990/TotalVolunteersCnt04
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IRS990/TypeOfOrganizationCorpInd0X
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IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt027051 TOWNE CENTRE DR SUITE 200
IRS990/USAddress/CityNm0FOOTHILL RANCH
IRS990/USAddress/StateAbbreviationCd0CA
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonNm0STEVE MORTON
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ReturnHeader/BusinessOfficerGrp/SignatureDt02025-11-07
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0UNIVERSITY COMMUNITY ASSOCIATION
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ReturnHeader/Filer/PhoneNum09497687261
ReturnHeader/Filer/USAddress/AddressLine1Txt027051 TOWNE CENTRE DR STE 200
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ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02111 PALOMAR AIRPORT RD STE 140
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARLSBAD
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ReturnHeader/PreparerPersonGrp/PhoneNum08445607300
ReturnHeader/PreparerPersonGrp/PreparationDt02025-12-11
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JEREMY NEWMAN
ReturnHeader/ReturnTs02025-12-11T14:40:15-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-08-01
ReturnHeader/TaxPeriodEndDt02025-07-31
ReturnHeader/TaxYr02024

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