BELL CANYON ASSOCIATION INC: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: BELL CANYON ASSOCIATION INC (EIN 95-2652658)
Tax period: 2017-07-01 to 2018-06-30
Filed: 2019-02-13
IRS object ID: 201930449349300928
Schema version: 2017v2.2
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
Form 990
Schedule D
Schedule O
Schedule R

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2019-02-13T11:25:20-08:00	ReturnTs
Tax Period End	2018-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	262785996	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	LICHTER YU AND ASSOCIATES INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	21031 Ventura Blvd Ste 316	AddressLine1Txt
City	Woodland Hills	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91364	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2017-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	952652658	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	BELL CANYON ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	BELL	BusinessNameControlTxt
Phone	8183469879	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	30 HACKAMORE LANE	AddressLine1Txt
City	BELL CANYON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91307	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	RICHARD LEVY	PersonNm
Person Title	Treasurer	PersonTitleTxt
Signature	2019-02-12	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Lawrence P Lichter	PreparerPersonNm
PTIN	P00904612	PTIN
Phone	8187890265	PhoneNum

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2019-02-21 02:37:17Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	RICHARD LEVY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	334 BELL CANYON ROAD	AddressLine1Txt
City	BELL CANYON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91307	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,791,321	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
All Affiliates Included	false	AllAffiliatesIncludedInd
Organization501c	Yes (X)	Organization501cInd
Website Address	BELLCANYON.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1969	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	The Association maintains common areas, provides security and access control, and social programs for the general welfare of the community.	ActivityOrMissionDesc
Voting Members Governing Body	8	VotingMembersGoverningBodyCnt
Voting Members Independent	8	VotingMembersIndependentCnt
Total Employee	34	TotalEmployeeCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,449,106	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,453,202	CYProgramServiceRevenueAmt
PY Investment Income	$19,254	PYInvestmentIncomeAmt
CY Investment Income	$17,290	CYInvestmentIncomeAmt
PY Other Revenue	$670,277	PYOtherRevenueAmt
CY Other Revenue	$320,829	CYOtherRevenueAmt
PY Total Revenue	$3,138,637	PYTotalRevenueAmt
CY Total Revenue	$2,791,321	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$1,134,450	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,101,680	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$2,765,411	PYOtherExpensesAmt
CY Other Expenses	$2,012,921	CYOtherExpensesAmt
PY Total Expenses	$3,899,861	PYTotalExpensesAmt
CY Total Expenses	$3,114,601	CYTotalExpensesAmt
PY Revenues Less Expenses	-$761,224	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$323,280	CYRevenuesLessExpensesAmt
Total Assets BOY	$7,427,244	TotalAssetsBOYAmt
Total Assets EOY	$7,035,625	TotalAssetsEOYAmt
Total Liabilities BOY	$714,719	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$646,380	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$6,712,525	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$6,389,245	NetAssetsOrFundBalancesEOYAmt
Mission	The Association maintains common areas, provides security and access control, andsocial programs for the general welfare of the community.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$1,419,766	ExpenseAmt
Desc	The Association maintains common areas, including roads, and provides security andaccess control.	Desc
Total Program Service Expenses	$1,419,766	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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
Report Land Building Equipment	Yes (true)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (true)	ReportInvestmentsOtherSecInd
Report Program Related Invst	false	ReportProgramRelatedInvstInd
Report Other Assets	Yes (true)	ReportOtherAssetsInd
Report Other Liabilities	Yes (true)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (true)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	Yes (true)	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	false	ScheduleJRequiredInd
Tax Exempt Bonds	false	TaxExemptBondsInd
Invest Tax Exempt Bonds	false	InvestTaxExemptBondsInd
Escrow Account	false	EscrowAccountInd
On Behalf Of Issuer	false	OnBehalfOfIssuerInd
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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	Yes (true)	RelatedEntityInd
Related Organization Ctrl Ent	false	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	12	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	34	EmployeeCnt
Employment Tax Returns Filed	Yes (true)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	false	UnrelatedBusIncmOverLimitInd
Form990 T Filed	false	Form990TFiledInd
Foreign Financial Account	false	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	false	ProhibitedTaxShelterTransInd
Taxable Party Notification	false	TaxablePartyNotificationInd
Nondeductible Contributions	false	NondeductibleContributionsInd
DAF Excess Business Holdings	false	DAFExcessBusinessHoldingsInd
Taxable Distributions	false	TaxableDistributionsInd
Distribution To Donor	false	DistributionToDonorInd
Org Filed In Lieu Of Form1041	false	OrgFiledInLieuOfForm1041Ind
Licensed More Than One State	false	LicensedMoreThanOneStateInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	8	GoverningBodyVotingMembersCnt
Independent Voting Member	8	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	Yes (true)	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	Yes (true)	InvestmentInJointVentureInd
Written Policy Or Procedure	false	WrittenPolicyOrProcedureInd
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	DIANE ROSSITER	PersonNm
Phone	8183469879	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	30 HACKAMORE LANE 8	AddressLine1Txt
City	BELL CANYON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91307	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
ERIC WOLF
President	2.00	0.00	Yes (X)	$0	$0	$0
STEVE KENT
Vice President	2.00	0.00	Yes (X)	$0	$0	$0
GEOFF ABADEE
Vice President	2.00	0.00	Yes (X)	$0	$0	$0
RICHARD LEVY
Treasurer	2.00	0.00	Yes (X)	$0	$0	$0
FRANK SARABIA
Secretary	2.00	0.00	Yes (X)	$0	$0	$0
LISA RICCOMINI
BOARD	2.00	0.00	Yes (X)	$0	$0	$0
DUSTIN GLODNEY
BOARD	2.00	0.00	Yes (X)	$0	$0	$0
YOSSI KAVIATKOVSKY
BOARD	2.00	0.00	Yes (X)	$0	$0	$0
DIANE ROSSITER
GENERAL MANAGER	40.00	0.00	Yes (X)	$105,412	$0	$3,162	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$105,412	TotalReportableCompFromOrgAmt
Total Other Compensation	$3,162	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Davis Wright Tremaine LLP
865 S Figueroa St	Los Angeles	CA	90017	Legal	$230,523
Hudock Employment Law Group
453 S Spring St Suite 1008	Los Angeles	CA	90013	Legal	$114,969
Loewenthal Hillshafer & Carter LLP
5700 Canoga Ave Suite 160	Woodland Hills	CA	91367	Legal	$302,040
Nossaman LLP
777 S Figurroa St Fl 34	Los Angeles	CA	90017	Legal	$140,936
Pacific Vista Landscape Services Inc
22777 Lyons Ave Ste212	Santa Clarita	CA	91321	Landscaping	$131,086

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Total Contributions	$0	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP AND ASSESSMENT	Desc
Total Revenue Column	$2,453,202	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,453,202	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,453,202	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$17,290	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,290	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	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ARCHITECTURAL DESIGN FEE	$259,875	$259,875
OTHER INCOME	$32,082	$32,082
TRANSFER FEE	$16,374	$16,374

Miscellaneous Revenue MiscellaneousRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$12,498	TotalRevenueColumnAmt
Related Or Exempt Func Income	$12,498	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$320,829	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,791,321	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,791,321	RelatedOrExemptFuncIncomeAmt

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	$105,412	TotalAmt
Management And General	$105,412	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	$807,175	TotalAmt
Program Services	$679,926	ProgramServicesAmt
Management And General	$127,249	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

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

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$107,211	TotalAmt
Program Services	$77,102	ProgramServicesAmt
Management And General	$30,109	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$81,882	TotalAmt
Program Services	$58,371	ProgramServicesAmt
Management And General	$23,511	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	$962,067	TotalAmt
Management And General	$962,067	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$56,797	TotalAmt
Management And General	$56,797	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	$32,934	TotalAmt
Management And General	$32,934	ManagementAndGeneralAmt

Advertising AdvertisingGrp

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

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$63,868	TotalAmt
Management And General	$63,868	ManagementAndGeneralAmt

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	$97,433	TotalAmt
Management And General	$97,433	ManagementAndGeneralAmt

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	$21,827	TotalAmt
Management And General	$21,827	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$165,034	TotalAmt
Management And General	$165,034	ManagementAndGeneralAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
MAJOR REPAIRS	$231,060	$231,060
MAINTENANCE	$174,797	$174,797
COMMITTEE/ COMMUNITY	$66,936	$66,936
ARCHITECTURAL	$61,349	$61,349

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$78,819	TotalAmt
Program Services	$70,225	ProgramServicesAmt
Management And General	$8,594	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$3,114,601	TotalAmt
Program Services	$1,419,766	ProgramServicesAmt
Management And General	$1,694,835	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$5,011,599	BOYAmt
EOY	$4,730,778	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
EOY	$0	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	$67,449	BOYAmt
EOY	$27,684	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)
BOY	$5,306	BOYAmt
EOY	$218,924	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	$90,015	BOYAmt
EOY	$52,508	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,055,153	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$781,006	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$1,162,875	BOYAmt
EOY	$274,147	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)
BOY	$1,090,000	BOYAmt
EOY	$767,000	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	$964,584	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$7,427,244	BOYAmt
EOY	$7,035,625	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$86,632	BOYAmt
EOY	$43,344	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$80,989	BOYAmt
EOY	$52,062	EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

Field	Value	IRS element (for citing)
BOY	$13,863	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$533,235	BOYAmt
EOY	$550,974	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$714,719	BOYAmt
EOY	$646,380	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$6,712,525	BOYAmt
EOY	$6,389,245	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$6,712,525	BOYAmt
EOY	$6,389,245	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$7,427,244	BOYAmt
EOY	$7,035,625	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$323,280	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	Yes (true)	AuditCommitteeInd
Federal Grant Audit Required	false	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Land LandGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$157,025	OtherCostOrOtherBasisAmt
Book Value	$157,025	BookValueAmt

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$1	OtherCostOrOtherBasisAmt
Depreciation	$1	DepreciationAmt

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$169,065	OtherCostOrOtherBasisAmt
Depreciation	$74,742	DepreciationAmt
Book Value	$94,323	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$729,062	OtherCostOrOtherBasisAmt
Depreciation	$706,263	DepreciationAmt
Book Value	$22,799	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$274,147	TotalBookValueLandBuildingsAmt
Total Book Value Securities	$767,000	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	Rounding	Desc
Book Value	$1	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$964,584	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
ACCRUED PAYROLL AND PR TAXES	$55,273
DEPOSITS CONSTRUCTIONS	$497,407
DEPOSITS OTHER	-$1,706

Field	Value	IRS element (for citing)
Total Liability	$550,974	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$2,791,321	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$2,791,321	RevenueSubtotalAmt
Total Revenue Per Form990	$2,791,321	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$3,114,601	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$3,114,601	ExpensesSubtotalAmt
Total Expenses Per Form990	$3,114,601	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Line 6: Explanation of Classes of Members or Shareholder	The Association is a homeowners association consisting of 799 residential lots. Lotowners are automatically granted membership in the Association upon purchase oftheir lot.
Form 990, Part VI, Line 7a: How Members or Shareholders Elect Governing Body	The Association holds an annual membership meeting where directors are elected bypopular vote of the members. Election rules are governed by the CaliforniaCorporations Code and the Davis-Stirling Common Interetst Devlopment Act.
Form 990, Part VI, Line 7b: Describe Decisions of Governing Body Approval by Members or Shareholders	The Board of Directors votes on governance and operating business matters withmajority rule, meaning 5 of 9 votes generally required for a majority of a quorum.
Form 990, Part VI, Line 11b: Form 990 Review Process	The Board of Directors votes on governance and operating business matters withmajority rule, meaning 5 of 9 votes generally required for a majority of a quorum.
Form 990, Part VI, Line 12c: Explanation of Monitoring and Enforcement of Conflicts	Conflict of interest policy is reviewed by Board annually and board members arerequired to disclose any possible conflicts of interest. Board members are requiredto recuse themselves from any decision in which they may have a conflict ofinterest.
Form 990, Part VI, Line 15a: Compensation Review & Approval Process - CEO, Top Management	The Association's management committee annually reviews performance of keyemployees, including the General Manager. Salaries are approved by the managementcommittee. Industry salary surveys are reviewed when setting salaries.
Form 990, Part VI, Line 19: Other Organization Documents Publicly Available	The Association makes its governing documents available at the Association officeupon request. Annual audit is mailed to all members annually.

Schedule R IRS990ScheduleR

Id Related Org Txbl Corp Tr IdRelatedOrgTxblCorpTrGrp

Related Organization Name RelatedOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	BELL CANYON COMMUNITY CENTER	BusinessNameLine1Txt

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	30 HACKAMORE LANE 8	AddressLine1Txt
City	BELL CANYON	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	91307	ZIPCd

Field	Value	IRS element (for citing)
EIN	770428544	EIN
Primary Activities	MANAGEMENT	PrimaryActivitiesTxt
Legal Domicile State	CA	LegalDomicileStateCd

Direct Controlling Entity Name DirectControllingEntityName

Field	Value	IRS element (for citing)
Business Name Line1	BELL CANYON ASSOCIAT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Entity Type	C CORP	EntityTypeTxt
Ownership	1.00000	OwnershipPct
Controlled Organization	false	ControlledOrganizationInd

Field	Value	IRS element (for citing)
Receipt Of Int Annts Rnts Rylts	false	ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org	false	GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org	false	GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other Org	false	LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org	false	LoansOrGuaranteesFromOthOrgInd
Div Related Organization	false	DivRelatedOrganizationInd
Asset Sale To Other Org	false	AssetSaleToOtherOrgInd
Asset Purchase From Other Org	false	AssetPurchaseFromOtherOrgInd
Asset Exchange	false	AssetExchangeInd
Rental Of Facilities To Oth Org	false	RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth Org	Yes (true)	RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org	false	PerformOfServicesForOthOrgInd
Perform Of Services By Other Org	false	PerformOfServicesByOtherOrgInd
Sharing Of Facilities	false	SharingOfFacilitiesInd
Paid Employees Sharing	false	PaidEmployeesSharingInd
Reimbursement Paid To Other Org	false	ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other Org	false	ReimbursementPaidByOtherOrgInd
Transfer To Other Org	false	TransferToOtherOrgInd
Transfer From Other Org	false	TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

Field	Value	IRS element (for citing)
Business Name Line1	BELL CANYON COMMUNITY CENTER	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Transaction Type	k	TransactionTypeTxt
Involved	$97,433	InvolvedAmt
Method Of Amount Determination	FMV OF SPACE	MethodOfAmountDeterminationTxt