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MARINA HILLS PLANNED COMMUNITY ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
MARINA HILLS PLANNED COMMUNITY ASSOCIATION (EIN 33-0279771)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-09-22
IRS object ID
202242659349301474
Schema version
2021v4.2
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 ReturnHeader

FieldValueIRS element (for citing)
Return2022-09-22T15:41:03-05:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330382278PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1INOUYE SHIVELY KLATT & MCCORVEY CPA'SBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line123282 MILL CREEK DRIVE SUITE 200AddressLine1Txt
CityLAGUNA HILLSCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92653ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330279771EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1MARINA HILLS PLANNED COMMUNITYBusinessNameLine1Txt
Business Name Line2ASSOCIATION - C/O OPTIMUMBusinessNameLine2Txt
FieldValueIRS element (for citing)
Business Name ControlMARIBusinessNameControlTxt
Phone7145089070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 COMMERCE 250AddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92602ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonJEFF TAYLORPersonNm
Person TitleTREASURERPersonTitleTxt
Phone7145089070PhoneNum
Signature2022-08-30SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstJEFFPersonFirstNm
Person LastTAYLORPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonBARTON E MCCORVEY CPAPreparerPersonNm
PTINP01700192PTIN
Phone9495866640PhoneNum
Preparation2022-08-30PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer0TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Address ChangeYes (X)AddressChangeInd
Principal OfficerLORETTA PIERCEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 COMMERCE 250AddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92602ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,776,839GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1986FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionTO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers6TotalVolunteersCnt
Total Gross UBI$1,261TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$2,860,680PYContributionsGrantsAmt
CY Contributions Grants$2,690,683CYContributionsGrantsAmt
PY Program Service Revenue$0PYProgramServiceRevenueAmt
CY Program Service Revenue$42,274CYProgramServiceRevenueAmt
PY Investment Income$72,999PYInvestmentIncomeAmt
CY Investment Income$33,197CYInvestmentIncomeAmt
PY Other Revenue$40,469PYOtherRevenueAmt
CY Other Revenue$1,261CYOtherRevenueAmt
PY Total Revenue$2,974,148PYTotalRevenueAmt
CY Total Revenue$2,767,415CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$0PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,763,827PYOtherExpensesAmt
CY Other Expenses$2,914,544CYOtherExpensesAmt
PY Total Expenses$2,763,827PYTotalExpensesAmt
CY Total Expenses$2,914,544CYTotalExpensesAmt
PY Revenues Less Expenses$210,321PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$147,129CYRevenuesLessExpensesAmt
Total Assets BOY$4,137,168TotalAssetsBOYAmt
Total Assets EOY$4,219,321TotalAssetsEOYAmt
Total Liabilities BOY$265,726TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,515,173TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$3,871,442NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$704,148NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part IIIYes (X)InfoInScheduleOPartIIIInd
MissionTHE 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$2,714,160ExpenseAmt
Revenue$75,471RevenueAmt
DescTHE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE 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.Desc
Total Program Service Expenses$2,714,160TotalProgramServiceExpensesAmt
Described In Section501c30DescribedInSection501c3Ind
Schedule B Required0ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Subject To Proxy TaxYes (1)SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment0ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other Assets0ReportOtherAssetsInd
Report Other Liabilities0ReportOtherLiabilitiesInd
Include FIN48 Footnote0IncludeFIN48FootnoteInd
Independent Audit Fincl StmtYes (1)IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt0ConsolidatedAuditFinclStmtInd
School Operating0SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related Entity0RelatedEntityInd
Related Organization Ctrl Ent0RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document6IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee0EmployeeCnt
Unrelated Bus Incm Over LimitYes (1)UnrelatedBusIncmOverLimitInd
Form990 T FiledYes (1)Form990TFiledInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (1)DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy0ConflictOfInterestPolicyInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1OPTIMUM PROFESSIONAL PROPERTY MANAGEMENTBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone7145089070PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line1230 COMMERCE STE 250AddressLine1Txt
CityIRVINECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92602ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LORETTA PIERCE
PRESIDENT5.00Yes (X)Yes (X)$0$0$0
CHUCK JOHNSTON
VICE PRESIDENT5.00Yes (X)Yes (X)$0$0$0
TOM SZQAJKOS
SECRETARY5.00Yes (X)Yes (X)$0$0$0
JEFF TAYLOR
TREASURER5.00Yes (X)Yes (X)$0$0$0
PAT KASSIM
MEMBER-AT-LARGE5.00Yes (X)$0$0$0
FieldValueIRS element (for citing)
Total Reportable Comp From Org$0TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$0TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp

Contractor Name ContractorName

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1VILLA PARK SERVICES INCBusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

FieldValueIRS element (for citing)
Address Line1739-B W KATELLA AVEAddressLine1Txt
CityORANGECityNm
State AbbreviationCAStateAbbreviationCd
ZIP92867ZIPCd
FieldValueIRS element (for citing)
ServicesLANDSCAPINGServicesDesc
Compensation$260,782CompensationAmt
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K1CntrctRcvdGreaterThan100KCnt
Membership Dues$2,690,683MembershipDuesAmt
Total Contributions$2,690,683TotalContributionsAmt

Total Oth Program Service Rev TotalOthProgramServiceRevGrp

FieldValueIRS element (for citing)
Total Revenue Column$42,274TotalRevenueColumnAmt
Related Or Exempt Func Income$42,274RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$42,274TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$33,197TotalRevenueColumnAmt
Related Or Exempt Func Income$33,197RelatedOrExemptFuncIncomeAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$9,424RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$9,424RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$0TotalRevenueColumnAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescNEWSLETTER - ADVERTISIDesc
Business541800BusinessCd
Total Revenue Column$1,261TotalRevenueColumnAmt
Unrelated Business Revenue$1,261UnrelatedBusinessRevenueAmt
FieldValueIRS element (for citing)
Other Revenue Total$1,261OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,767,415TotalRevenueColumnAmt
Related Or Exempt Func Income$75,471RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$1,261UnrelatedBusinessRevenueAmt
Exclusion$0ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$129,868TotalAmt
Management And General$129,868ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$89,335TotalAmt
Program Services$89,335ProgramServicesAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$4,950TotalAmt
Management And General$4,950ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$68,466TotalAmt
Program Services$68,466ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$36,935TotalAmt
Program Services$36,935ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmt
LANDSCAPE SERVICES$1,051,449$1,051,449
FENCING/WALLS/GATES$450,355$450,355
WATER$255,116$255,116
ELECTRICITY$128,950$128,950

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$699,120TotalAmt
Program Services$633,554ProgramServicesAmt
Management And General$65,566ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,914,544TotalAmt
Program Services$2,714,160ProgramServicesAmt
Management And General$200,384ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$68,771BOYAmt
EOY$754,069EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$4,024,997BOYAmt
EOY$3,411,563EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$22,704BOYAmt
EOY$19,258EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$20,696BOYAmt
EOY$34,431EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$4,137,168BOYAmt
EOY$4,219,321EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$173,201BOYAmt
EOY$236,044EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$58,675BOYAmt
EOY$3,246,574EOYAmt

Escrow Account Liability EscrowAccountLiabilityGrp

FieldValueIRS element (for citing)
BOY$33,850BOYAmt
EOY$32,555EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$265,726BOYAmt
EOY$3,515,173EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$851,277BOYAmt
EOY$704,148EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$3,020,165BOYAmt
EOY$0EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,871,442BOYAmt
EOY$704,148EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$4,137,168BOYAmt
EOY$4,219,321EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$147,129ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst-$138NetUnrlzdGainsLossesInvstAmt
Other Changes In Net Assets-$3,020,027OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

FieldValueIRS element (for citing)
Substantially All Dues NondedYes (1)SubstantiallyAllDuesNondedInd
Only In House LobbyingYes (1)OnlyInHouseLobbyingInd
Agree Carryover Prior Year0AgreeCarryoverPriorYearInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferenceFORM 990 SCHEDULE CFormAndLineReferenceDesc
ExplanationTHE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.ExplanationTxt

Schedule D IRS990ScheduleD

FieldValueIRS element (for citing)
Agent Trustee Etc0AgentTrusteeEtcInd
Beginning Balance$33,850BeginningBalanceAmt
Additions During Year$2,305AdditionsDuringYearAmt
Distributions During Year$3,600DistributionsDuringYearAmt
Ending Balance$32,555EndingBalanceAmt
Incl Escrow Custodial Acct LiabYes (1)InclEscrowCustodialAcctLiabInd
Explanation ProvidedYes (X)ExplanationProvidedInd
Total Book Value Land Buildings$0TotalBookValueLandBuildingsAmt
Total Rev Etc Audited Fincl Stmt$2,776,839TotalRevEtcAuditedFinclStmtAmt
Other Revenue$9,424OtherRevenueAmt
Revenue Not Reported$9,424RevenueNotReportedAmt
Revenue Subtotal$2,767,415RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt$0RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990$2,767,415TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt$2,924,106TotExpnsEtcAuditedFinclStmtAmt
Losses Reported$138LossesReportedAmt
Other Expenses Included$9,424OtherExpensesIncludedAmt
Expenses Not Reported$9,562ExpensesNotReportedAmt
Expenses Subtotal$2,914,544ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt$0ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990$2,914,544TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
PART IV, LINE 2B:IMPROVEMENTS AND ALTERATIONS WHICH ALTER THE EXTERIOR APPEARANCE OF A RESIDENCE MUST FIRST BE APPROVED BY THE ASSOCIATION'S ARCHITECTURAL REVIEW COMMITTEE. A REFUNDABLE LANDSCAPE DEPOSIT MAY BE ASSESSED IN SUCH CIRCUMSTANCES, AND IS LATER REFUNDED SUBJECT TO AN ARCHITERUAL REVIEW AND UPON APPROVAL BY THE ARCHITECTURAL COMMITTEE. THE ASSOCIATION ALSO COLLECTS REFUNDABLE DEPOSITS FROM RESIDENTS WHO WISH TO MAKE RESERVATIONS TO USE THE COMMUNITY'S CLUBHOUSE.
PART XI, LINE 2D - OTHER ADJUSTMENTS:CLUBHOUSE RENTAL NETTING TO ZERO ON PART VIII LINE 6 FORM 990
PART XII, LINE 2D - OTHER ADJUSTMENTS:CLUBHOUSE RENTAL EXPENSES NETTING TO ZERO ON PART VIII LINE 6 FORM 990

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (11 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3ASSOCIATION 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, PART VI, SECTION A, LINE 6AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY.
FORM 990, PART VI, SECTION A, LINE 7AMEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION A, LINE 7BTHE 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, PART VI, SECTION B, LINE 11BASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
FORM 990, PART VI, SECTION B, LINE 15THE 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, PART VI, SECTION C, LINE 18ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
FORM 990, PART VI, SECTION C, LINE 19ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
FORM 990, PART IX, LINE 24ESECURITY/PATROL SERVICES: PROGRAM SERVICE EXPENSES 128,829. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 128,829. GENERAL MAINTENANCE AND REPAIRS: PROGRAM SERVICE EXPENSES 127,970. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 127,970. POOL/SPA SERVICES: PROGRAM SERVICE EXPENSES 92,047. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 92,047. GENERAL AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 65,566. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 65,566. JANITORIAL SERVICES: PROGRAM SERVICE EXPENSES 64,038. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,038. PAINTING: PROGRAM SERVICE EXPENSES 58,846. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 58,846. GAS: PROGRAM SERVICE EXPENSES 43,972. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 43,972. PEST CONTROL: PROGRAM SERVICE EXPENSES 40,191. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 40,191. CLUBHOUSE: PROGRAM SERVICE EXPENSES 25,158. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 25,158. MAILBOXES/SIGNS: PROGRAM SERVICE EXPENSES 21,661. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 21,661. TELEPHONE: PROGRAM SERVICE EXPENSES 20,448. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 20,448. PROVISION FOR DOUBTFUL ACCOUNTS: PROGRAM SERVICE EXPENSES 8,537. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,537. LIGHTING: PROGRAM SERVICE EXPENSES 3,687. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,687. INCOME TAXES: PROGRAM SERVICE EXPENSES 2,966. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,966. REFUSE: PROGRAM SERVICE EXPENSES 2,930. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,930. FITNESS FACILITIES: PROGRAM SERVICE EXPENSES 1,628. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,628. NEWSLETTER: PROGRAM SERVICE EXPENSES 70. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 70. LESS: CLUBHOUSE RENTAL EXPENSE ALLOCATION: PROGRAM SERVICE EXPENSES -9,424. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES -9,424.
FORM 990, PART XI, LINE 9:ALLOCATION FROM RESERVES TO LIABILITY IN COMPLIANCE WITH ASC 606 -3,020,027.
FORM 990, PART XII, LINE 2CTHE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR.

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