﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2010v3.2">
  <ReturnHeader binaryAttachmentCount="0">
    <Timestamp>2011-06-01T10:33:28-05:00</Timestamp>
    <TaxPeriodEndDate>2010-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>GERSTLE ROSEN &amp; GOLDENBERG PA</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>3835 NW BOCA RATON BLVD STE 100</AddressLine1>
        <City>BOCA RATON</City>
        <State>FL</State>
        <ZIPCode>334315861</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990</ReturnType>
    <TaxPeriodBeginDate>2010-01-01</TaxPeriodBeginDate>
    <Filer>
      <EIN>650388461</EIN>
      <Name>
        <BusinessNameLine1>CORAL LAKES ASSOCIATIONINC</BusinessNameLine1>
      </Name>
      <NameControl>CORA</NameControl>
      <Phone>5616374315</Phone>
      <USAddress>
        <AddressLine1>12751 EL CLAIR RANCH ROAD</AddressLine1>
        <City>BOYNTON BEACH</City>
        <State>FL</State>
        <ZIPCode>33437</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MURRAY GOLDSTEIN</Name>
      <Title>PRESIDENT</Title>
      <Phone>5616374315</Phone>
      <DateSigned>2011-05-20</DateSigned>
    </Officer>
    <Preparer>
      <Name>ROBERT ROSEN CPA</Name>
      <Phone>5614474000</Phone>
      <DatePrepared>2011-06-01</DatePrepared>
    </Preparer>
    <TaxYear>2010</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCount="3">
    <IRS990 documentId="RetDoc2" referenceDocumentId="RetDoc3">
      <NameOfPrincipalOfficerPerson>MURRAY GOLDSTEIN</NameOfPrincipalOfficerPerson>
      <AddressPrincipalOfficerUS>
        <AddressLine1>12751 EL CLAIRE RANCH ROAD</AddressLine1>
        <City>BOYNTON BEACH</City>
        <State>FL</State>
        <ZIPCode>33437</ZIPCode>
      </AddressPrincipalOfficerUS>
      <GrossReceipts>3505573</GrossReceipts>
      <GroupReturnForAffiliates>false</GroupReturnForAffiliates>
      <Organization501c typeOf501cOrganization="7">X</Organization501c>
      <TypeOfOrganizationCorporation>X</TypeOfOrganizationCorporation>
      <YearFormation>1992</YearFormation>
      <StateLegalDomicile>FL</StateLegalDomicile>
      <ActivityOrMissionDescription>MAINTAINING PROPERTY AND ENHANCING THE LIFESTYLE OF MEMBER RESIDENTS.</ActivityOrMissionDescription>
      <NbrVotingMembersGoverningBody>14</NbrVotingMembersGoverningBody>
      <NbrIndependentVotingMembers>0</NbrIndependentVotingMembers>
      <TotalNbrEmployees>0</TotalNbrEmployees>
      <TotalGrossUBI>29717</TotalGrossUBI>
      <NetUnrelatedBusinessTxblIncome>8825</NetUnrelatedBusinessTxblIncome>
      <ContributionsGrantsCurrentYear>0</ContributionsGrantsCurrentYear>
      <ProgramServiceRevenuePriorYear>3119436</ProgramServiceRevenuePriorYear>
      <ProgramServiceRevenueCY>3193467</ProgramServiceRevenueCY>
      <InvestmentIncomePriorYear>34436</InvestmentIncomePriorYear>
      <InvestmentIncomeCurrentYear>29717</InvestmentIncomeCurrentYear>
      <OtherRevenuePriorYear>188525</OtherRevenuePriorYear>
      <OtherRevenueCurrentYear>282389</OtherRevenueCurrentYear>
      <TotalRevenuePriorYear>3342397</TotalRevenuePriorYear>
      <TotalRevenueCurrentYear>3505573</TotalRevenueCurrentYear>
      <GrantsAndSimilarAmntsCY>0</GrantsAndSimilarAmntsCY>
      <BenefitsPaidToMembersCY>0</BenefitsPaidToMembersCY>
      <SalariesEtcCurrentYear>0</SalariesEtcCurrentYear>
      <TotalProfFundrsngExpCY>0</TotalProfFundrsngExpCY>
      <TotalFundrsngExpCurrentYear>0</TotalFundrsngExpCurrentYear>
      <OtherExpensePriorYear>3291640</OtherExpensePriorYear>
      <OtherExpensesCurrentYear>3430640</OtherExpensesCurrentYear>
      <TotalExpensesPriorYear>3291640</TotalExpensesPriorYear>
      <TotalExpensesCurrentYear>3430640</TotalExpensesCurrentYear>
      <RevenuesLessExpensesPriorYear>50757</RevenuesLessExpensesPriorYear>
      <RevenuesLessExpensesCY>74933</RevenuesLessExpensesCY>
      <TotalAssetsBOY>1456481</TotalAssetsBOY>
      <TotalAssetsEOY>1462300</TotalAssetsEOY>
      <TotalLiabilitiesBOY>205112</TotalLiabilitiesBOY>
      <TotalLiabilitiesEOY>135998</TotalLiabilitiesEOY>
      <NetAssetsOrFundBalancesBOY>1251369</NetAssetsOrFundBalancesBOY>
      <NetAssetsOrFundBalancesEOY>1326302</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <MissionDescription>MAINTAINING PROPERTY AND ENHANCING THE LIFESTYLE OF MEMBER RESIDENTS.</MissionDescription>
      <SignificantNewProgramServices>false</SignificantNewProgramServices>
      <SignificantChange>false</SignificantChange>
      <Description>MAINTENANCE OF 77,000 FT. CLUBHOUSE, 15 LAKES, 5 SWIMMING POOLS IN THE MEMBER CONDOMINIUM OR HOMEOWNERS ASSOCIATION AREAS AND TENNIS COURTS. ALL AREAS ARE PROFESSIONALLY MAINTAINED BY NON-RESIDENTS.</Description>
      <Activity2>
        <Description>TO ENHANCE THE LEISURE TIME OF RESIDENTS AND TO PROVIDE FACILITIES FOR PARTICIPATION OF THE RESIDENTS IN ACTIVITIES SUCH AS SWIMMING, TENNIS, EXERCISE, CARD AND BOARD GAMES, DISCUSSION GROUPS, AND FITNESS CLASSES.</Description>
      </Activity2>
      <Activity3>
        <Description>TO PROVIDE AREAS FOR THOSE INDIVIDUALS OR GROUPS OF MEMBERS WHO WISH TO HAVE THE OPPORTUNITY TO PURSUE VARIOUS LIFESTYLE INTERESTS SUCH AS ACTING, DANCING, SIGNING AND PERSONAL EDUCATION AND ENLIGHTMENT OPPORTUNITIES.</Description>
      </Activity3>
      <ActivityOther>
        <Description>THE ASSOCIATION ORGANIZES AND PRESENTS MOVIES TWICE A WEEK (AT NO CHARGE TO THE RESIDENTS), AND PROFESSIONALLY PRODUCED AND PERFORMED SHOWS, BOTH ON- SITE AND OFF-SITE, ON A COST RECOVERY BASIS.</Description>
      </ActivityOther>
      <DescribedIn501C3>false</DescribedIn501C3>
      <ScheduleBRequired>false</ScheduleBRequired>
      <PoliticalActivities>false</PoliticalActivities>
      <SubjectToProxyTax>false</SubjectToProxyTax>
      <DonorAdvisedFunds referenceDocumentId="RetDoc1">false</DonorAdvisedFunds>
      <ConservationEasements referenceDocumentId="RetDoc1">false</ConservationEasements>
      <CollectionsOfArt referenceDocumentId="RetDoc1">false</CollectionsOfArt>
      <CreditCounseling referenceDocumentId="RetDoc1">false</CreditCounseling>
      <TermOrPermanentEndowments referenceDocumentId="RetDoc1">false</TermOrPermanentEndowments>
      <ReportLandBldgEquip referenceDocumentId="RetDoc1">false</ReportLandBldgEquip>
      <ReportInvestOthSecurities referenceDocumentId="RetDoc1">false</ReportInvestOthSecurities>
      <ReportProgRelInvest referenceDocumentId="RetDoc1">false</ReportProgRelInvest>
      <ReportOtherAssets referenceDocumentId="RetDoc1">false</ReportOtherAssets>
      <ReportOtherLiabilities referenceDocumentId="RetDoc1">false</ReportOtherLiabilities>
      <ReportFin48Footnote referenceDocumentId="RetDoc1">false</ReportFin48Footnote>
      <IndependentAuditFinancialStmt referenceDocumentId="RetDoc1">true</IndependentAuditFinancialStmt>
      <ConsolidatedAuditFinancialStmt referenceDocumentId="RetDoc1">false</ConsolidatedAuditFinancialStmt>
      <School>false</School>
      <ForeignOffice>false</ForeignOffice>
      <ForeignActivities>false</ForeignActivities>
      <MoreThan5000KToOrganizations>false</MoreThan5000KToOrganizations>
      <MoreThan5000KToIndividuals>false</MoreThan5000KToIndividuals>
      <ProfessionalFundraising>false</ProfessionalFundraising>
      <FundraisingActivities>false</FundraisingActivities>
      <Gaming>false</Gaming>
      <Hospital>false</Hospital>
      <GrantsToOrganizations>false</GrantsToOrganizations>
      <GrantsToIndividuals>false</GrantsToIndividuals>
      <ScheduleJRequired>false</ScheduleJRequired>
      <TaxExemptBonds>false</TaxExemptBonds>
      <LoanToOfficerOrDQP>false</LoanToOfficerOrDQP>
      <GrantToRelatedPerson>false</GrantToRelatedPerson>
      <BsnssRltnshpWithOrganization>false</BsnssRltnshpWithOrganization>
      <BsnssRltnshpThruFamilyMember>false</BsnssRltnshpThruFamilyMember>
      <OfficerEntityWithBsnssRltnshp>false</OfficerEntityWithBsnssRltnshp>
      <DeductibleNonCashContributions>false</DeductibleNonCashContributions>
      <DeductibleContributionsOfArt>false</DeductibleContributionsOfArt>
      <Terminated>false</Terminated>
      <PartialLiquidation>false</PartialLiquidation>
      <DisregardedEntity>false</DisregardedEntity>
      <RelatedEntity>false</RelatedEntity>
      <RelatedOrgControlledEntity>false</RelatedOrgControlledEntity>
      <TransactionRelatedEntity>false</TransactionRelatedEntity>
      <ActivitiesConductedPartnership>false</ActivitiesConductedPartnership>
      <ScheduleORequired>true</ScheduleORequired>
      <NumberFormsTransmittedWith1096>3</NumberFormsTransmittedWith1096>
      <NumberW2GIncluded>0</NumberW2GIncluded>
      <NumberOfEmployees>0</NumberOfEmployees>
      <UnrelatedBusinessIncome>true</UnrelatedBusinessIncome>
      <Form990-TFiled>true</Form990-TFiled>
      <ForeignFinancialAccount>false</ForeignFinancialAccount>
      <ProhibitedTaxShelterTrans>false</ProhibitedTaxShelterTrans>
      <TaxablePartyNotification>false</TaxablePartyNotification>
      <NonDeductibleContributions>false</NonDeductibleContributions>
      <IndoorTanningServices>false</IndoorTanningServices>
      <InfoInScheduleOPartVI>X</InfoInScheduleOPartVI>
      <NbrVotingGoverningBodyMembers>14</NbrVotingGoverningBodyMembers>
      <NumberIndependentVotingMembers>0</NumberIndependentVotingMembers>
      <FamilyOrBusinessRelationship>false</FamilyOrBusinessRelationship>
      <DelegationOfManagementDuties>false</DelegationOfManagementDuties>
      <ChangesToOrganizingDocs>false</ChangesToOrganizingDocs>
      <MaterialDiversionOrMisuse>false</MaterialDiversionOrMisuse>
      <MembersOrStockholders>true</MembersOrStockholders>
      <ElectionOfBoardMembers>false</ElectionOfBoardMembers>
      <DecisionsSubjectToApproval>false</DecisionsSubjectToApproval>
      <MinutesOfGoverningBody>true</MinutesOfGoverningBody>
      <MinutesOfCommittees>true</MinutesOfCommittees>
      <OfficerMailingAddress>false</OfficerMailingAddress>
      <LocalChapters>false</LocalChapters>
      <Form990ProvidedToGoverningBody>false</Form990ProvidedToGoverningBody>
      <ConflictOfInterestPolicy>false</ConflictOfInterestPolicy>
      <WhistleblowerPolicy>false</WhistleblowerPolicy>
      <DocumentRetentionPolicy>true</DocumentRetentionPolicy>
      <CompensationProcessCEO>false</CompensationProcessCEO>
      <CompensationProcessOther>false</CompensationProcessOther>
      <InvestmentInJointVenture>false</InvestmentInJointVenture>
      <UponRequest>X</UponRequest>
      <TheBooksAreInCareOf>
        <NamePerson>MURRAY GOLDSTEIN PRESIDENT</NamePerson>
        <TelephoneNumber>5616374315</TelephoneNumber>
        <AddressUS>
          <AddressLine1>12751 EL CLAIRE RANCH ROAD</AddressLine1>
          <City>BOYNTON BEACH</City>
          <State>FL</State>
          <ZIPCode>33437</ZIPCode>
        </AddressUS>
      </TheBooksAreInCareOf>
      <NoListedPersonsCompensated>X</NoListedPersonsCompensated>
      <Form990PartVIISectionA>
        <NamePerson>MURRAY GOLDSTEIN</NamePerson>
        <Title>PRESIDENT</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOEL STAHL</NamePerson>
        <Title>IST VICE PRE</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>ELLEN GABLER</NamePerson>
        <Title>2ND VICE PRE</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>IRWIN GASMAN</NamePerson>
        <Title>TREASURER</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARSHALL SWISLOW</NamePerson>
        <Title>IST ASST. TR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JOE MARGOLIS</NamePerson>
        <Title>SECRETARY</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <Officer>X</Officer>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BOB ADLER</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>BOBBI GOODALL</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>MARTY GURKIN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>JULES GRONICH</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>SANDI ISSER</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>KEN IRWIN</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>LEON SAMUELS</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <Form990PartVIISectionA>
        <NamePerson>PHIL SOBOTKO</NamePerson>
        <Title>DIRECTOR</Title>
        <IndividualTrusteeOrDirector>X</IndividualTrusteeOrDirector>
        <ReportableCompFromOrganization>0</ReportableCompFromOrganization>
        <ReportableCompFromRelatedOrgs>0</ReportableCompFromRelatedOrgs>
        <OtherCompensation>0</OtherCompensation>
      </Form990PartVIISectionA>
      <FormersListed>false</FormersListed>
      <TotalCompGT150K>false</TotalCompGT150K>
      <CompensationFromOtherSources>false</CompensationFromOtherSources>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>PALM BEACHBROWARD LANDSCAPPING</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>11030 BLUE JAY WAY</AddressLine1>
            <City>BOYNTON BEACH</City>
            <State>FL</State>
            <ZIPCode>33437</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>LANDSCAPING</DescriptionOfServices>
        <Compensation>462831</Compensation>
      </ContractorCompensation>
      <ContractorCompensation>
        <NameOfContractor>
          <NameBusiness>
            <BusinessNameLine1>POOL WORKS</BusinessNameLine1>
          </NameBusiness>
        </NameOfContractor>
        <AddressOfContractor>
          <AddressUS>
            <AddressLine1>9344 COVE POINT CIRCLE</AddressLine1>
            <City>BOYNTON BEACH</City>
            <State>FL</State>
            <ZIPCode>33472</ZIPCode>
          </AddressUS>
        </AddressOfContractor>
        <DescriptionOfServices>POOL SERVICE</DescriptionOfServices>
        <Compensation>123996</Compensation>
      </ContractorCompensation>
      <NumberOfContractorsGT100K>2</NumberOfContractorsGT100K>
      <ProgramServiceRevenue>
        <Description>MEMBERSHIP INCOME</Description>
        <TotalRevenueColumn>3186854</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3186854</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <ProgramServiceRevenue>
        <Description>ROOM RENTAL TO MEMBERS ONLY</Description>
        <TotalRevenueColumn>6613</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>6613</RelatedOrExemptFunctionIncome>
      </ProgramServiceRevenue>
      <TotalProgramServiceRevenue>3193467</TotalProgramServiceRevenue>
      <InvestmentIncome>
        <TotalRevenueColumn>29717</TotalRevenueColumn>
        <UnrelatedBusinessRevenue>29717</UnrelatedBusinessRevenue>
      </InvestmentIncome>
      <OtherRevenueMisc>
        <Description>SPECIAL EVENTS</Description>
        <TotalRevenueColumn>184935</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>184935</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>INTERIM OPERATING RESERVES</Description>
        <TotalRevenueColumn>78000</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>78000</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <OtherRevenueMisc>
        <Description>PRIOR YEAR SURPLUS ROLLOVER</Description>
        <TotalRevenueColumn>10000</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>10000</RelatedOrExemptFunctionIncome>
      </OtherRevenueMisc>
      <MiscellaneousRevenue>
        <TotalRevenueColumn>9454</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>9454</RelatedOrExemptFunctionIncome>
      </MiscellaneousRevenue>
      <TotalOtherRevenue>282389</TotalOtherRevenue>
      <TotalRevenue>
        <TotalRevenueColumn>3505573</TotalRevenueColumn>
        <RelatedOrExemptFunctionIncome>3475856</RelatedOrExemptFunctionIncome>
        <UnrelatedBusinessRevenue>29717</UnrelatedBusinessRevenue>
      </TotalRevenue>
      <FeesForServicesLegal>
        <Total>1732</Total>
      </FeesForServicesLegal>
      <FeesForServicesAccounting>
        <Total>6800</Total>
      </FeesForServicesAccounting>
      <Insurance>
        <Total>103349</Total>
      </Insurance>
      <OtherExpenses>
        <Description>MGMT FEES &amp; ADMIN COSTS</Description>
        <Total>1243558</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FACILITIES</Description>
        <Total>897105</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>LANDSCAPING</Description>
        <Total>446616</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>FUNCTIONS EXPENSES</Description>
        <Total>147189</Total>
      </OtherExpenses>
      <OtherExpenses>
        <Description>THEATER EXPENSES</Description>
        <Total>141679</Total>
      </OtherExpenses>
      <AllOtherExpenses>
        <Total>442612</Total>
      </AllOtherExpenses>
      <TotalFunctionalExpenses>
        <Total>3430640</Total>
        <ProgramServices>0</ProgramServices>
        <ManagementAndGeneral>0</ManagementAndGeneral>
        <Fundraising>0</Fundraising>
      </TotalFunctionalExpenses>
      <CashNonInterestBearing>
        <BOY>11579</BOY>
        <EOY>90966</EOY>
      </CashNonInterestBearing>
      <SavingsAndTempCashInvestments>
        <BOY>1093609</BOY>
        <EOY>1199650</EOY>
      </SavingsAndTempCashInvestments>
      <InventoriesForSaleOrUse>
        <BOY>6216</BOY>
        <EOY>2635</EOY>
      </InventoriesForSaleOrUse>
      <PrepaidExpensesDeferredCharges>
        <BOY>300317</BOY>
        <EOY>124289</EOY>
      </PrepaidExpensesDeferredCharges>
      <OtherAssetsTotal>
        <BOY>44760</BOY>
        <EOY>44760</EOY>
      </OtherAssetsTotal>
      <TotalAssets>
        <BOY>1456481</BOY>
        <EOY>1462300</EOY>
      </TotalAssets>
      <AccountsPayableAccruedExpenses>
        <BOY>19432</BOY>
        <EOY>26019</EOY>
      </AccountsPayableAccruedExpenses>
      <DeferredRevenue>
        <BOY>17788</BOY>
        <EOY>109979</EOY>
      </DeferredRevenue>
      <OtherLiabilities>
        <BOY>167892</BOY>
      </OtherLiabilities>
      <TotalLiabilities>
        <BOY>205112</BOY>
        <EOY>135998</EOY>
      </TotalLiabilities>
      <DoNotFollowSFAS117>X</DoNotFollowSFAS117>
      <RetainedEarningsEndowmentEtc>
        <BOY>1251369</BOY>
        <EOY>1326302</EOY>
      </RetainedEarningsEndowmentEtc>
      <TotalNetAssetsFundBalances>
        <BOY>1251369</BOY>
        <EOY>1326302</EOY>
      </TotalNetAssetsFundBalances>
      <TotalLiabNetAssetsFundBalances>
        <BOY>1456481</BOY>
        <EOY>1462300</EOY>
      </TotalLiabNetAssetsFundBalances>
      <ReconcilationRevenueExpenses>74933</ReconcilationRevenueExpenses>
      <InfoInScheduleOPartXII>X</InfoInScheduleOPartXII>
      <MethodOfAccountingAccrual>X</MethodOfAccountingAccrual>
      <AccountantCompileOrReview>false</AccountantCompileOrReview>
      <FSAudited>true</FSAudited>
      <AuditCommittee>true</AuditCommittee>
      <FinancialStatementConsolidated>X</FinancialStatementConsolidated>
      <FederalGrantAuditRequired>false</FederalGrantAuditRequired>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc1">
      <DisclosedOrgsLegalControl>false</DisclosedOrgsLegalControl>
      <DisclosedForCharitablePurposes>false</DisclosedForCharitablePurposes>
      <WrittenPolicyMonitoring>false</WrittenPolicyMonitoring>
      <Sect170hRequirementsSatisfied>false</Sect170hRequirementsSatisfied>
      <SolicitedAssetsForSale>false</SolicitedAssetsForSale>
      <AgentTrusteeEtc>false</AgentTrusteeEtc>
      <IncludedOnFS>false</IncludedOnFS>
      <EndowmentsHeldByUnrelatedOrgs>false</EndowmentsHeldByUnrelatedOrgs>
      <EndowmentsHeldByRelatedOrgs>false</EndowmentsHeldByRelatedOrgs>
      <AreRelatedOrgsListedScheduleR>false</AreRelatedOrgsListedScheduleR>
      <TotalRevenue>3505573</TotalRevenue>
      <TotalExpenses>3430640</TotalExpenses>
      <ExcessOrDeficitForYear>74933</ExcessOrDeficitForYear>
      <ExcessOrDeficitPerFS>74933</ExcessOrDeficitPerFS>
      <TotRevenueEtcAuditedFinclStmt>3505573</TotRevenueEtcAuditedFinclStmt>
      <RevenueSubtotal>3505573</RevenueSubtotal>
      <TotalRevenuePerForm990>3505573</TotalRevenuePerForm990>
      <TotExpensesEtcAuditedFinclStmt>3430640</TotExpensesEtcAuditedFinclStmt>
      <ExpensesSubtotal>3430640</ExpensesSubtotal>
      <TotalExpensesPerForm990>3430640</TotalExpensesPerForm990>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <GeneralExplanation>
        <Identifier>ALL OTHER ACHIEVEMENTS DESCRIPTION</Identifier>
        <ReturnReference>FORM 990, PAGE 2, PART III, LINE 4D</ReturnReference>
        <Explanation>THE ASSOCIATION ORGANIZES AND PRESENTS MOVIES TWICE A WEEK (AT NO CHARGE TO THE RESIDENTS), AND PROFESSIONALLY PRODUCED AND PERFORMED SHOWS, BOTH ON- SITE AND OFF-SITE, ON A COST RECOVERY BASIS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>FORM 990, PART VI</ReturnReference>
        <Explanation>LINE 15 A COMPENSATION PAID TO TOP OFFICIAL NO OFFICER OR DIRECTOR IS PAID A SALARY. THERE ARE NO KEY EMPLOYEES AS DEFINED IN THIS FORM'S INSTRUCTIONS.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>CLASSES OF MEMBERS OR STOCKHOLDERS</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 6</ReturnReference>
        <Explanation>THIS IS A HOMEOWNERS' ASSOCIATION WHICH, ACCORDING TO THE DOCUMENTS, CAN ONLY HAVE AS MEMBERS TWO ELECTED REPRESENTATIVES FROM EACH CONSTITUENT COMMUNITY.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ORGANIZATION'S PROCESS USED TO REVIEW FORM 990</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 11B</ReturnReference>
        <Explanation>ALTHOUGH THE ENTIRE GOVERNING BODY IS NOT GIVEN A COPY OF THE FORM 990 FOR REVIEW, IT IS REVIEWED AS FOLLOWS BEFORE FILING: THE TREASURER,WHO IS A MEMBER OF THE GOVERNING BOARD DOES THE INITIAL REVIEW OF THE DRAFT COPY PREPARED BY THE ASSOCIATION'S OUTSIDE AUDITORS. WHEN THE FORM 990 IS IN THE FINAL FORM,THE TREASURER REVIEWS IT WITH THE EXECUTIVE OFFICERS (ALL ELECTED MEMBERS OF THE GOVERNING BODY), AND THEN IT IS FILED.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>GOVERNING DOCUMENTS DISCLOSURE EXPLANATION</Identifier>
        <ReturnReference>FORM 990, PAGE 6, PART VI, LINE 19</ReturnReference>
        <Explanation>UNDER FLORIDA STATE LAW, WHICH THE ASSOCIATION FOLLOWS, IT REQUIRES THAT OUR DOCUMENTS AND FINANCIAL STATEMENTS BE MADE AVAILABLE UPON REQUEST.</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>OTHER EXPENSES</Identifier>
        <ReturnReference>FORM 990, PART IX, LINE 24F</ReturnReference>
        <Explanation>RESERVE EXPENDITURES 113,107 CAFE EXPENSES 106,611 TENNIS REPAIRS 77,830 LAKES MAMAGEMENT . 60,139 PRIOR PERIOD ADJUSTMENT 38,082 P/R LIFESTYLES 26,000 SECURITY 10,843 SURPLUS ROLLOVER 10,000</Explanation>
      </GeneralExplanation>
      <GeneralExplanation>
        <Identifier>ADDITIONAL INFORMATION</Identifier>
        <ReturnReference>FORM 990, PART XII</ReturnReference>
        <Explanation>LINE 2 D- THE FINANCIAL STATEMENTS FOR THE YEAR WERE ISSUED ON A SEPARATE BASIS THE ENTITY ONLY HAS ONE CORPORATION.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
  </ReturnData>
</Return>