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    <Timestamp>2012-05-15T13:53:31-05:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
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        <BusinessNameLine1>BEACH FREEMAN LIM &amp; CLELAND LLP</BusinessNameLine1>
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      <PreparerFirmUSAddress>
        <AddressLine1>861 PARKVIEW DR N SUITE 200</AddressLine1>
        <City>EL SEGUNDO</City>
        <State>CA</State>
        <ZIPCode>90245</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>562632797</EIN>
      <Name>
        <BusinessNameLine1>TRACT NO 7260 ASSOCIATION INC</BusinessNameLine1>
      </Name>
      <NameControl>TRAC</NameControl>
      <Phone>3107880687</Phone>
      <USAddress>
        <AddressLine1>861 PARKVIEW DRIVE NORTH 200</AddressLine1>
        <City>EL SEGUNDO</City>
        <State>CA</State>
        <ZIPCode>90245</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MICHAEL EVELOFF</Name>
      <Title>PRESIDENT</Title>
      <Phone>3107880687</Phone>
      <DateSigned>2012-05-15</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <PTIN>P00367242</PTIN>
      <Phone>3104471234</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.TRACT7260.ORG</WebSite>
      <Organization501c typeOf501cOrganization="4">X</Organization501c>
      <GrossReceipts>42726</GrossReceipts>
      <InfoInScheduleOPartI>X</InfoInScheduleOPartI>
      <MembershipDues>7074</MembershipDues>
      <OtherRevenueTotal>35652</OtherRevenueTotal>
      <TotalRevenue>42726</TotalRevenue>
      <FeesAndOthPymtToIndContractors>45738</FeesAndOthPymtToIndContractors>
      <OccupancyRentUtilitiesAndMaint>330</OccupancyRentUtilitiesAndMaint>
      <PrintingPublicationsPostage>704</PrintingPublicationsPostage>
      <OtherExpensesTotal>6782</OtherExpensesTotal>
      <TotalExpenses>53554</TotalExpenses>
      <ExcessOrDeficitForYear>-10828</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>245279</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>234451</NetAssetsOrFundBalancesEOY>
      <CashSavingsAndInvestments>
        <BOY>245279</BOY>
        <EOY>234451</EOY>
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      <TotalAssets>
        <BOY>245279</BOY>
        <EOY>234451</EOY>
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      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
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      <NetAssetsOrFundBalances>
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        <EOY>234451</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>TO IMPROVE THE QUALITY OF LIFE FOR MEMBERS OF THE TRACT AND FOR THE COMMUNITY BY MAINTAINING AND ENHANCING THE TRACT'S APPEARANCE AND SAFETY; BY WORKING TO ENFORCE EXISTING BUILDING AND SAFETY GUIDELINES FOR DEVELOPMENT WITHIN THE TRACT; BY HELPING NEIGHBORS RESOLVE PROBLEMS WHEN POSSIBLE; BY SUPPORTING FELLOW HOMEOWNERS' ASSOCIATIONS AND BY SUPPORTING LOCAL POLICE, FIREFIGHTERS, LOCAL SCHOOL AND LIBRARIES.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE ASSOCIATION CONDUCTED STUDIES OF TRAFFIC IMPACTS RESULTING FROM TRAFFIC RELIEF PROPOSALS FROM THE CITY; THE ASSOCIATION PROVIDED A MONTHLY NEWSLETTER AS WELL AS A REGULARLY UPDATED WEBSITE THAT KEEPS THE COMMUNITY INFORMED ABOUT MOST OF THE IMPORTANT AND RELEVANT ITEMS THAT MIGHT IMPACT RESIDENTS.</DescriptionProgramServiceAccom>
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        <ProgramServiceExpenses>0</ProgramServiceExpenses>
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          <State>CA</State>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MELANIE RAMSAYER</PersonName>
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          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>RICHARD HARMETZ</PersonName>
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          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>CLYDE AUGUSTSON</PersonName>
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          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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        <PersonName>MARIE EPSTEIN</PersonName>
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          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JIM GOODMAN</PersonName>
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          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MICHAEL GREEN</PersonName>
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          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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        <PersonName>KURT HERRMANN</PersonName>
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          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
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        <Title>BOARD MEMBER</Title>
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        <PersonName>PATT HOFFEN</PersonName>
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          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
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        <PersonName>SHIRLEY KILEY</PersonName>
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          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
        </AddressUS>
        <Title>BOARD MEMBER</Title>
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        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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        <PersonName>DON PARKER</PersonName>
        <AddressUS>
          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
        </AddressUS>
        <Title>TREASURER</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>MARK ROBBINS</PersonName>
        <AddressUS>
          <AddressLine1>10358 MISSISSIPPI AVE</AddressLine1>
          <City>LOS ANGELES</City>
          <State>CA</State>
          <ZIPCode>90025</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>2.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
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      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <StatesWhereCopyOfReturnIsFiled>CA</StatesWhereCopyOfReturnIsFiled>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>THE ORGANIZATION</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>861 PARKVIEW DRIVE NORTH 200</AddressLine1>
          <City>EL SEGUNDO</City>
          <State>CA</State>
          <ZIPCode>90245</ZIPCode>
        </AddressUS>
        <TelephoneNumber>3107880687</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
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    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER REVENUE</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 8</ReturnReference>
        <Explanation>DESCRIPTION: INTEREST INCOME. AMOUNT: 652. DESCRIPTION: SETTLEMENT INCOME. AMOUNT: 35,000. TOTAL TO FORM 990-EZ, LINE 8: 35,652.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990-EZ, PART I, LINE 16</ReturnReference>
        <Explanation>DESCRIPTION: TAX &amp; LICENSES. AMOUNT: 10. DESCRIPTION: INSURANCE. AMOUNT: 2,508. DESCRIPTION: SUPPLIES. AMOUNT: 18. DESCRIPTION: OUTREACH. AMOUNT: 400. DESCRIPTION: MEETING &amp; CONFERENCE EXPENSE. AMOUNT: 3,846. TOTAL TO FORM 990-EZ, LINE 16: 6,782.</Explanation>
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      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
    </TransferPrsnlBnftContractsDecl>
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