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OTAY RANCH ONE COMMUNITY ASSOCIATION: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
OTAY RANCH ONE COMMUNITY ASSOCIATION (EIN 33-0847057)
Tax period
2021-01-01 to 2021-12-31
Filed
2022-10-31
IRS object ID
202243049349301919
Schema version
2021v4.1
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)
Return2022-10-31T14:53:42-07:00ReturnTs
Tax Period End2021-12-31TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN330553160PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1Jose Mejares CPABusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line12897 Via PosadaAddressLine1Txt
CityLa JollaCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92037ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-01-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN330847057EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1Otay Ranch One Community AssociationBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlOTAYBusinessNameControlTxt
Phone8584950900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19665 Chesapeake DriveAddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP921231364ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMichelle MeskerPersonNm
Person TitlePresidentPersonTitleTxt
Phone8584950900PhoneNum
Signature2022-05-13SignatureDt
Discuss With Paid PreparerYes (true)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstMichellePersonFirstNm
Person LastMeskerPersonLastNm
FieldValueIRS element (for citing)
SSNXXX-XX-XXXXSSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonJose M Mejares CPAPreparerPersonNm
PTINP02015579PTIN
Phone8586229262PhoneNum
Preparation2022-10-31PreparationDt
Self EmployedYes (X)SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
Federated Assurance LevelFAL1FederatedAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2022-09-23 18:48:47ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMichele MeskerPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line19665 Chesapeake Drive 200AddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP92123ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$2,462,723GrossReceiptsAmt
Group Return For AffiliatesfalseGroupReturnForAffiliatesInd
Organization501cYes (X)Organization501cInd
Website AddressN/AWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation1998FormationYr
Legal Domicile StateCALegalDomicileStateCd
Activity Or MissionManage & maintain common areas.ActivityOrMissionDesc
Voting Members Governing Body5VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee0TotalEmployeeCnt
Total Volunteers5TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
CY Contributions Grants$0CYContributionsGrantsAmt
PY Program Service Revenue$2,353,878PYProgramServiceRevenueAmt
CY Program Service Revenue$2,459,516CYProgramServiceRevenueAmt
PY Investment Income$16,453PYInvestmentIncomeAmt
CY Investment Income$3,207CYInvestmentIncomeAmt
CY Other Revenue$0CYOtherRevenueAmt
PY Total Revenue$2,370,331PYTotalRevenueAmt
CY Total Revenue$2,462,723CYTotalRevenueAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid$0CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,530,533PYOtherExpensesAmt
CY Other Expenses$2,379,356CYOtherExpensesAmt
PY Total Expenses$2,530,533PYTotalExpensesAmt
CY Total Expenses$2,379,356CYTotalExpensesAmt
PY Revenues Less Expenses-$160,202PYRevenuesLessExpensesAmt
CY Revenues Less Expenses$83,367CYRevenuesLessExpensesAmt
Total Assets BOY$3,930,571TotalAssetsBOYAmt
Total Assets EOY$4,122,170TotalAssetsEOYAmt
Total Liabilities BOY$3,515,620TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,623,852TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY$414,951NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY$498,318NetAssetsOrFundBalancesEOYAmt
MissionManage & maintain common areas.MissionDesc
Significant New Program SrvcfalseSignificantNewProgramSrvcInd
Significant ChangefalseSignificantChangeInd
Expense$2,371,134ExpenseAmt
Grant$0GrantAmt
Revenue$2,459,516RevenueAmt
DescMajor achievement is maintaining and preserving the communinty's com- mon areas and standards for health, welfare, benefit and safety of its residents via volunteer committees and forums.Desc
Total Program Service Expenses$2,371,134TotalProgramServiceExpensesAmt
Described In Section501c3falseDescribedInSection501c3Ind
Schedule B RequiredfalseScheduleBRequiredInd
Political Campaign ActyfalsePoliticalCampaignActyInd
Subject To Proxy TaxYes (true)SubjectToProxyTaxInd
Donor Advised FundfalseDonorAdvisedFundInd
Conservation EasementsfalseConservationEasementsInd
Collections Of ArtfalseCollectionsOfArtInd
Credit CounselingfalseCreditCounselingInd
Donor Rstr Or Quasi EndowmentsfalseDonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentfalseReportLandBuildingEquipmentInd
Report Investments Other SecfalseReportInvestmentsOtherSecInd
Report Program Related InvstfalseReportProgramRelatedInvstInd
Report Other AssetsfalseReportOtherAssetsInd
Report Other LiabilitiesfalseReportOtherLiabilitiesInd
Include FIN48 FootnotefalseIncludeFIN48FootnoteInd
Independent Audit Fincl StmtfalseIndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtfalseConsolidatedAuditFinclStmtInd
School OperatingfalseSchoolOperatingInd
Foreign OfficefalseForeignOfficeInd
Foreign ActivitiesfalseForeignActivitiesInd
More Than5000 K To OrgfalseMoreThan5000KToOrgInd
More Than5000 K To IndividualsfalseMoreThan5000KToIndividualsInd
Professional FundraisingfalseProfessionalFundraisingInd
Fundraising ActivitiesfalseFundraisingActivitiesInd
Gaming ActivitiesfalseGamingActivitiesInd
Operate HospitalfalseOperateHospitalInd
Grants To OrganizationsfalseGrantsToOrganizationsInd
Grants To IndividualsfalseGrantsToIndividualsInd
Schedule J RequiredfalseScheduleJRequiredInd
Tax Exempt BondsfalseTaxExemptBondsInd
Engaged In Excess Benefit TransfalseEngagedInExcessBenefitTransInd
PY Excess Benefit TransfalsePYExcessBenefitTransInd
Loan OutstandingfalseLoanOutstandingInd
Grant To Related PersonfalseGrantToRelatedPersonInd
Business Rln With Org MemfalseBusinessRlnWithOrgMemInd
Business Rln With Fam MemfalseBusinessRlnWithFamMemInd
Business Rln With35 Ctrl EntfalseBusinessRlnWith35CtrlEntInd
Deductible Non Cash ContrifalseDeductibleNonCashContriInd
Deductible Art ContributionfalseDeductibleArtContributionInd
Terminate OperationsfalseTerminateOperationsInd
Partial LiquidationfalsePartialLiquidationInd
Disregarded EntityfalseDisregardedEntityInd
Related EntityfalseRelatedEntityInd
Related Organization Ctrl EntfalseRelatedOrganizationCtrlEntInd
Transaction With Control EntfalseTransactionWithControlEntInd
Activities Conducted PrtshpfalseActivitiesConductedPrtshpInd
Schedule O RequiredYes (true)ScheduleORequiredInd
IRP Document0IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (true)BackupWthldComplianceInd
Employee0EmployeeCnt
Employment Tax Returns FiledfalseEmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over LimitfalseUnrelatedBusIncmOverLimitInd
Foreign Financial AccountfalseForeignFinancialAccountInd
Prohibited Tax Shelter TransfalseProhibitedTaxShelterTransInd
Taxable Party NotificationfalseTaxablePartyNotificationInd
Nondeductible ContributionsfalseNondeductibleContributionsInd
Quid Pro Quo ContributionsfalseQuidProQuoContributionsInd
Form8282 Property Disposed OffalseForm8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft CntrctfalseRcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft CntrctfalsePayPremiumsPrsnlBnftCntrctInd
Form8899 FiledindfalseForm8899Filedind
Form1098 C FiledfalseForm1098CFiledInd
Indoor Tanning ServicesfalseIndoorTanningServicesInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members5GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business RlnfalseFamilyOrBusinessRlnInd
Delegation Of Mgmt DutiesYes (true)DelegationOfMgmtDutiesInd
Change To Org DocumentsfalseChangeToOrgDocumentsInd
Material Diversion Or MisusefalseMaterialDiversionOrMisuseInd
Members Or StockholdersYes (true)MembersOrStockholdersInd
Election Of Board MembersYes (true)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (true)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (true)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (true)MinutesOfCommitteesInd
Officer Mailing AddressfalseOfficerMailingAddressInd
Local ChaptersfalseLocalChaptersInd
Form990 Provided To Gvrn BodyYes (true)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (true)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (true)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (true)RegularMonitoringEnfrcInd
Whistleblower PolicyfalseWhistleblowerPolicyInd
Document Retention PolicyYes (true)DocumentRetentionPolicyInd
Compensation Process CEOfalseCompensationProcessCEOInd
Compensation Process OtherfalseCompensationProcessOtherInd
Investment In Joint VenturefalseInvestmentInJointVentureInd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

FieldValueIRS element (for citing)
PersonThe Walters Management CompanyPersonNm
Phone8584950900PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line19665 Chesapeake Drive 300AddressLine1Txt
CitySan DiegoCityNm
State AbbreviationCAStateAbbreviationCd
ZIP921231364ZIPCd
FieldValueIRS element (for citing)
No Listed Persons CompensatedYes (X)NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
Michele Mesker
President1.00Yes (X)$0$0$0
JB Thurmond Jr
Vice-President1.00Yes (X)$0$0$0
Steven Yagyagan
Treasurer1.00Yes (X)$0$0$0
Javier Salaiz
Secretary1.00Yes (X)$0$0$0
Jim Trotter
Director1.00Yes (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 ListedfalseFormerOfcrEmployeesListedInd
Total Comp Greater Than150 KfalseTotalCompGreaterThan150KInd
Compensation From Other SrcsfalseCompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
Allied Universal
161 Washington Stree 600OnshohckenPA19428Security & Patrol$792,790
O'Connell Landscape Maintenance
23091 Arroy VistaRanch Santa MargaritaCA92688Landscape & Related$714,311
Walters Management
9665 Chesapeake Dr 300San DiegoCA92123Management$250,693
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtUnrelated Business RevenueUnrelatedBusinessRevenueAmtExclusionExclusionAmt
MEMBERSHIP ASSESSMENT813000$2,459,491$0$0
CLUBHOUSE RENTAL531390$25$0$0
FieldValueIRS element (for citing)
Total Program Service Revenue$2,459,516TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,207TotalRevenueColumnAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,207ExclusionAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$2,462,723TotalRevenueColumnAmt
Related Or Exempt Func Income$2,459,516RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$3,207ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

FieldValueIRS element (for citing)
Total$164,436TotalAmt
Program Services$156,214ProgramServicesAmt
Management And General$8,222ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,002TotalAmt
Program Services$4,002ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$1,150TotalAmt
Program Services$1,150ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$32,732TotalAmt
Program Services$32,732ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$2,177,036TotalAmt
Program Services$2,177,036ProgramServicesAmt
Management And General$0ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$2,379,356TotalAmt
Program Services$2,371,134ProgramServicesAmt
Management And General$8,222ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$19,793BOYAmt
EOY$99,587EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$3,733,802BOYAmt
EOY$3,853,457EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$172,090BOYAmt
EOY$168,566EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$4,886BOYAmt
EOY$560EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,930,571BOYAmt
EOY$4,122,170EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$267,537BOYAmt
EOY$136,911EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$3,248,083BOYAmt
EOY$3,486,941EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,515,620BOYAmt
EOY$3,623,852EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$414,951BOYAmt
EOY$498,318EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$414,951BOYAmt
EOY$498,318EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,930,571BOYAmt
EOY$4,122,170EOYAmt
FieldValueIRS element (for citing)
Reconcilation Revenue Expnss$83,367ReconcilationRevenueExpnssAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or ReviewYes (true)AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

FieldValueIRS element (for citing)
Separate Basis Fincl StmtYes (X)SeparateBasisFinclStmtInd
FieldValueIRS element (for citing)
FS AuditedfalseFSAuditedInd
Audit CommitteeYes (true)AuditCommitteeInd
Federal Grant Audit RequiredfalseFederalGrantAuditRequiredInd

Schedule C IRS990ScheduleC

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

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (35 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
Pt VI, Line 3Daily affairs handled by an external management company.
Pt VI, Line 6Anyone who buys a unit automatically becomes a member.
Pt VI, Line 7aAt annual meeting owners elect officer for next year.
Pt VI, Line 7bDecisions meeting statutory/governing doc. limits require approval by owners.
Pt VI, Line 8aBoard minutes are approved by elected board members.
Pt VI, Line 11bTax returns are approved by the board prior to mailing.
Pt VI, Line 12cAn offiver having a direct/indirect interest recuses themself.
Form 990, Part IX, Line 24eROVING PATROLS 238815. 238815. 0. 0.
Form 990, Part IX, Line 24ePOOL MONITORS 48062. 48062. 0. 0.
Form 990, Part IX, Line 24eGATE MONITORS 505057. 505057. 0. 0.
Form 990, Part IX, Line 24eELECTRICITY 54457. 54457. 0. 0.
Form 990, Part IX, Line 24eWATER 281720. 281720. 0. 0.
Form 990, Part IX, Line 24eGAS 17915. 17915. 0. 0.
Form 990, Part IX, Line 24eTELEPHONE 11654. 11654. 0. 0.
Form 990, Part IX, Line 24eCOMMON AREA CLEANING 37068. 37068. 0. 0.
Form 990, Part IX, Line 24eLIGHTING 5012. 5012. 0. 0.
Form 990, Part IX, Line 24ePOOL SERVICE & MAINTNENACE 41405. 41405. 0. 0.
Form 990, Part IX, Line 24eREPAIRS & MAINTENANCE 85190. 85190. 0. 0.
Form 990, Part IX, Line 24eSTORM DRAIN 8217. 8217. 0. 0.
Form 990, Part IX, Line 24ePEST CONTROL 12815. 12815. 0. 0.
Form 990, Part IX, Line 24eLANDSCAPING, SPRINKLERS, BACKFLOW 616208. 616208. 0. 0.
Form 990, Part IX, Line 24eTREE SERVICE 38887. 38887. 0. 0.
Form 990, Part IX, Line 24eSIGN 2092. 2092. 0. 0.
Form 990, Part IX, Line 24eGUARDHOUSE 3148. 3148. 0. 0.
Form 990, Part IX, Line 24ePAVING 12367. 12367. 0. 0.
Form 990, Part IX, Line 24eCPF-2 RECREATION AREA 474. 474. 0. 0.
Form 990, Part IX, Line 24eALARM MONITORING 3970. 3970. 0. 0.
Form 990, Part IX, Line 24eADMINISTRATIVE 85079. 85079. 0. 0.
Form 990, Part IX, Line 24eARC REVIEW 15000. 15000. 0. 0.
Form 990, Part IX, Line 24eWEB PAGES 4200. 4200. 0. 0.
Form 990, Part IX, Line 24eCOVID 19 21238. 21238. 0. 0.
Form 990, Part IX, Line 24eRESERVE STUDY 650. 650. 0. 0.
Form 990, Part IX, Line 24eBAD DEBT EXPENSE, FINE WRITE-OFF 2279. 2279. 0. 0.
Form 990, Part IX, Line 24eCOLLECTION EXPENSE 23066. 23066. 0. 0.
Form 990, Part IX, Line 24eLICENSES & FEES 991. 991. 0. 0.

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