Rolling Hills Community Association of: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: Rolling Hills Community Association of (EIN 95-1160563)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-03-18
IRS object ID: 202430789349300628
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule D
Schedule J
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-03-18T09:40:44-07:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	823331716	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Porter & Lasiewicz CPAs	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	980 Enchanted Way Suite 104	AddressLine1Txt
City	Simi Valley	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	93065	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	951160563	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Rolling Hills Community Association of	BusinessNameLine1Txt
Business Name Line2	Rancho Palos Verdes	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	ROLL	BusinessNameControlTxt
Phone	3105446222	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 Portuguese Bend Road	AddressLine1Txt
City	Rolling Hills	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90274	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Ty Bobit	PersonNm
Person Title	President	PersonTitleTxt
Signature	2024-03-18	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Ty	PersonFirstNm
Person Last	Bobit	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Gary A Porter	PreparerPersonNm
PTIN	P00027872	PTIN
Phone	8054336022	PhoneNum
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 Portuguese Bend Road	AddressLine1Txt
City	Rolling Hills	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90274	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$4,624,736	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	www.rhca.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1936	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	To maintain the roads and other common areas of the community, uphold the architectural standards of the community, operate the gates and assist the members of the Board, committees and members of the community in upholding and maintaining the community's charm and appeal.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	41	TotalEmployeeCnt
Total Volunteers	19	TotalVolunteersCnt
Total Gross UBI	$7,124	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$4,624	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$4,137,573	PYProgramServiceRevenueAmt
CY Program Service Revenue	$4,341,789	CYProgramServiceRevenueAmt
PY Investment Income	$14,973	PYInvestmentIncomeAmt
CY Investment Income	$224,187	CYInvestmentIncomeAmt
PY Other Revenue	$85,687	PYOtherRevenueAmt
CY Other Revenue	$58,760	CYOtherRevenueAmt
PY Total Revenue	$4,238,233	PYTotalRevenueAmt
CY Total Revenue	$4,624,736	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,908,290	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$2,172,275	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,225,178	PYOtherExpensesAmt
CY Other Expenses	$2,106,024	CYOtherExpensesAmt
PY Total Expenses	$4,133,468	PYTotalExpensesAmt
CY Total Expenses	$4,278,299	CYTotalExpensesAmt
PY Revenues Less Expenses	$104,765	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$346,437	CYRevenuesLessExpensesAmt
Total Assets BOY	$8,009,561	TotalAssetsBOYAmt
Total Assets EOY	$8,688,610	TotalAssetsEOYAmt
Total Liabilities BOY	$1,197,952	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,530,564	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,811,609	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$7,158,046	NetAssetsOrFundBalancesEOYAmt
Mission	To maintain the roads and other common areas of the community, uphold the architectural standards of the community, operate the gates and assist the members of the Board, committees and members of the community in upholding and maintaining the community's charm and appeal.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$3,791,803	ExpenseAmt
Desc	The Association provides 24 hour gatehouse service, road maintenance, architectural review, and bridle trail maintenance for the community.	Desc
Total Program Service Expenses	$3,791,803	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Subject To Proxy Tax	false	SubjectToProxyTaxInd
Donor Advised Fund	false	DonorAdvisedFundInd
Conservation Easements	false	ConservationEasementsInd
Collections Of Art	false	CollectionsOfArtInd
Credit Counseling	false	CreditCounselingInd
Donor Rstr Or Quasi Endowments	false	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	false	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	false	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	false	ConsolidatedAuditFinclStmtInd
School Operating	false	SchoolOperatingInd
Foreign Office	false	ForeignOfficeInd
Foreign Activities	false	ForeignActivitiesInd
More Than5000 K To Org	false	MoreThan5000KToOrgInd
More Than5000 K To Individuals	false	MoreThan5000KToIndividualsInd
Professional Fundraising	false	ProfessionalFundraisingInd
Fundraising Activities	false	FundraisingActivitiesInd
Gaming Activities	false	GamingActivitiesInd
Operate Hospital	false	OperateHospitalInd
Grants To Organizations	false	GrantsToOrganizationsInd
Grants To Individuals	false	GrantsToIndividualsInd
Schedule J Required	Yes (true)	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Engaged In Excess Benefit Trans	false	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	false	PYExcessBenefitTransInd
Loan Outstanding	false	LoanOutstandingInd
Grant To Related Person	false	GrantToRelatedPersonInd
Business Rln With Org Mem	false	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	false	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	false	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	false	DeductibleNonCashContriInd
Deductible Art Contribution	false	DeductibleArtContributionInd
Terminate Operations	false	TerminateOperationsInd
Partial Liquidation	false	PartialLiquidationInd
Disregarded Entity	false	DisregardedEntityInd
Related Entity	false	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	21	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	41	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	Yes (true)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (true)	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	false	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	false	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	IndependentVotingMemberCnt
Family Or Business Rln	false	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	false	DelegationOfMgmtDutiesInd
Change To Org Documents	false	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	false	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (true)	MembersOrStockholdersInd
Election Of Board Members	Yes (true)	ElectionOfBoardMembersInd
Decisions Subject To Approva	Yes (true)	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (true)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (true)	MinutesOfCommitteesInd
Officer Mailing Address	false	OfficerMailingAddressInd
Local Chapters	false	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (true)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (true)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (true)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (true)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (true)	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	Yes (true)	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
States Where Copy Of Return Is Fld	CA	StatesWhereCopyOfReturnIsFldCd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	Kristen Raig	PersonNm
Phone	3105446222	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1 Portuguese Bend Road	AddressLine1Txt
City	Rolling Hills	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	90274	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (6 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
Kristen Raig
Manager	50.00	0.00	$189,750	$0	$0
Ty Bobit
President	2.50	0.00	$0	$0	$0	Yes (X)
Fred Lorig
Vice President	2.00	0.00	$0	$0	$0	Yes (X)
Annie Occhipinti
Secretary	2.00	0.00	$0	$0	$0	Yes (X)
David McKinnie
Treasurer	2.00	0.00	$0	$0	$0	Yes (X)
Anne Smith
Asst. Secretary	2.00	0.00	$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$189,750	TotalReportableCompFromOrgAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	Yes (true)	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Adams Stirling PLC
2566 Overland Avenue Suite 730	Los Angeles	CA	90064	Legal	$163,975
American Arbor Care
2049 PCH Suite 214	Lomita	CA	90717	Landscaping	$249,500
Bostic Company
2870 E La Cresta	Anaheim	CA	92806	Road Paving	$520,746
Charles Schwab & Company Inc
PO Box 982600	El Paso	TX	79998	SEP-IRA Custodian	$138,159

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Membership Dues & Assessm	531390	$4,117,560	$4,117,560
Plan Check and Building P		$78,874	$78,874
Road Use Permits		$145,355	$145,355

Field	Value	IRS element (for citing)
Total Program Service Revenue	$4,341,789	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$224,187	TotalRevenueColumnAmt
Related Or Exempt Func Income	$224,187	RelatedOrExemptFuncIncomeAmt

Incm From Invest Bond Proceeds IncmFromInvestBondProceedsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Royalties Revenue RoyaltiesRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income From Gaming NetIncomeFromGamingGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$0	TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp (3 entries)

DescDesc	Total Revenue ColumnTotalRevenueColumnAmt	Unrelated Business RevenueUnrelatedBusinessRevenueAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Cable TV Franchise Fee	$7,124	$7,124
Cell Antenna	$24,500		$24,500
Other Income	$27,136		$27,136

Field	Value	IRS element (for citing)
Other Revenue Total	$58,760	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$4,624,736	TotalRevenueColumnAmt
Related Or Exempt Func Income	$4,617,612	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$7,124	UnrelatedBusinessRevenueAmt

Grants To Domestic Orgs GrantsToDomesticOrgsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Grants To Domestic Individuals GrantsToDomesticIndividualsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Foreign Grants ForeignGrantsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Benefits To Members BenefitsToMembersGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$165,000	TotalAmt
Program Services	$148,500	ProgramServicesAmt
Management And General	$16,500	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,488,882	TotalAmt
Program Services	$1,339,994	ProgramServicesAmt
Management And General	$148,888	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$176,728	TotalAmt
Program Services	$159,055	ProgramServicesAmt
Management And General	$17,673	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$191,990	TotalAmt
Program Services	$172,791	ProgramServicesAmt
Management And General	$19,199	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$149,675	TotalAmt
Program Services	$134,708	ProgramServicesAmt
Management And General	$14,967	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$209,935	TotalAmt
Management And General	$209,935	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,432	TotalAmt
Management And General	$20,432	ManagementAndGeneralAmt

Fees For Services Lobbying FeesForServicesLobbyingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Prof Fundraising FeesForServicesProfFundraising

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Srvc Invst Mgmnt Fees FeesForSrvcInvstMgmntFeesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$675	TotalAmt
Management And General	$675	ManagementAndGeneralAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Royalties RoyaltiesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Pymt Travel Entrtnmnt Pub Ofcl PymtTravelEntrtnmntPubOfclGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Payments To Affiliates PaymentsToAffiliatesGrp

Field	Value	IRS element (for citing)
Total	$0	TotalAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$87,296	TotalAmt
Program Services	$87,296	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$382,268	TotalAmt
Program Services	$344,041	ProgramServicesAmt
Management And General	$38,227	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
Maintenance	$743,401	$743,401
Administrative	$252,278	$252,278
Gates	$160,210	$160,210
Other	$121,904	$121,904

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$127,625	TotalAmt
Program Services	$127,625	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$4,278,299	TotalAmt
Program Services	$3,791,803	ProgramServicesAmt
Management And General	$486,496	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$1,210,011	BOYAmt
EOY	$5,831,630	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$6,170,199	BOYAmt
EOY	$1,755,766	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$108,362	BOYAmt
EOY	$223,958	EOYAmt

Receivables From Officers Etc ReceivablesFromOfficersEtcGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Rcvbl From Disqualified Prsn RcvblFromDisqualifiedPrsnGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Oth Notes Loans Receivable Net OthNotesLoansReceivableNetGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Inventories For Sale Or Use InventoriesForSaleOrUseGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$94,931	BOYAmt
EOY	$79,931	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$979,194	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$539,233	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$426,058	BOYAmt
EOY	$439,961	EOYAmt

Investments Pub Traded Sec InvestmentsPubTradedSecGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Investments Program Related InvestmentsProgramRelatedGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Intangible Assets IntangibleAssetsGrp

Field	Value	IRS element (for citing)
EOY	$0	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
EOY	$357,364	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$8,009,561	BOYAmt
EOY	$8,688,610	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$237,325	BOYAmt
EOY	$207,385	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$960,627	BOYAmt
EOY	$1,323,179	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,197,952	BOYAmt
EOY	$1,530,564	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$6,811,609	BOYAmt
EOY	$7,158,046	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,811,609	BOYAmt
EOY	$7,158,046	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$8,009,561	BOYAmt
EOY	$8,688,610	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$346,437	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	false	AccountantCompileOrReviewInd
FS Audited	Yes (true)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	false	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$34,210	OtherCostOrOtherBasisAmt
Book Value	$34,210	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$14,839	OtherCostOrOtherBasisAmt
Book Value	$14,839	BookValueAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$31,573	OtherCostOrOtherBasisAmt
Book Value	$31,573	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$898,572	OtherCostOrOtherBasisAmt
Depreciation	$539,233	DepreciationAmt
Book Value	$359,339	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$439,961	TotalBookValueLandBuildingsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDesc	AmtAmt
Deposits	$83,210
Other Liabilities	$357,364
Payroll & Related Liabilities	$879,873
Prepaid Assessments	$2,732

Field	Value	IRS element (for citing)
Total Liability	$1,323,179	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$4,624,736	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$4,624,736	RevenueSubtotalAmt
Total Revenue Per Form990	$4,624,736	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$4,278,299	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$4,278,299	ExpensesSubtotalAmt
Total Expenses Per Form990	$4,278,299	TotalExpensesPerForm990Amt

Schedule J IRS990ScheduleJ

Field	Value	IRS element (for citing)
Severance Payment	false	SeverancePaymentInd
Supplemental Nonqual Rtr Plan	false	SupplementalNonqualRtrPlanInd
Equity Based Comp Arrngm	false	EquityBasedCompArrngmInd
Comp Based On Revenue Of Flng Org	false	CompBasedOnRevenueOfFlngOrgInd
Comp Bsd On Rev Related Orgs	false	CompBsdOnRevRelatedOrgsInd
Comp Bsd Net Earns Flng Org	false	CompBsdNetEarnsFlngOrgInd
Comp Bsd Net Earns Rltd Orgs	false	CompBsdNetEarnsRltdOrgsInd
Any Non Fixed Payments	false	AnyNonFixedPaymentsInd
Initial Contract Exception	false	InitialContractExceptionInd

Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp

Field	Value	IRS element (for citing)
Person	Kristen Raig	PersonNm
Title	Manager	TitleTxt
Base Compensation Filing Org	$165,000	BaseCompensationFilingOrgAmt
Bonus Filing Organization	$24,750	BonusFilingOrganizationAmount
Total Compensation Filing Org	$189,750	TotalCompensationFilingOrgAmt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (5 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, Line 7a	Board of Directors are elected by the members at the Association's annual member meeting as set forth in the Bylaws. Directors serve staggered three-year terms.In April 2022, new election rules were adopted in accordance with Senate Bill 323.
Form 990, Part VI, Section B, Line 11b	Form 990 is reviewed by the staff accountant and general manager before presented to the Board for approval.
Form 990, Part VI, Section B, Line 12c	Board, Committee, and Task Force members are required to disclose any potential conflict of interest. In case of a conflict, a member will recuse himself or herself while the matter is considered.
Form 990, Part VI, Section B, Line 15b	Reports of current compensation and comparisons to similar positions are presented to the board of directors. The board reviews the reports and approves compensation for the manager in the executive session of a regular board meeting. Pay for highly compensated employees (manager) is reviewed annually.
Form 990, Part VI, Section C, Line 19	Governing documents are available on the public website (rhca.org), upon request from the administration office, and to escrow companies that are handling the sale of a property in the development.