TEMEKU HILLS MASTER ASSOCIATION: Form 990, tax year 2023
View the entire original 990 at ProPublica ↗
- Organization
- TEMEKU HILLS MASTER ASSOCIATION (EIN 33-0757073)
- Tax period
- 2023-01-01 to 2023-12-31
- Filed
- 2024-10-30
- IRS object ID
- 202413049349303061
- Schema version
- 2023v5.0
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-10-30T18:01:24-04:00 | ReturnTs |
| Tax Period End | 2023-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 263519134 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2701 LOKER AVE W STE 230 | AddressLine1Txt |
| City | CARLSBAD | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92010 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2023-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 330757073 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | TEMEKU HILLS MASTER ASSOCIATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | TEME | BusinessNameControlTxt |
| Phone | 8584950900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9665 CHESAPEAKE DRIVE SUITE 300 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DIANE PHIFER | PersonNm |
| Person Title | PRESIDENT | PersonTitleTxt |
| Signature | 2024-06-18 | SignatureDt |
| Discuss With Paid Preparer | Yes (true) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | false | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | JEREMY NEWMAN | PreparerPersonNm |
| PTIN | P00861547 | PTIN |
| Phone | 8445607300 | PhoneNum |
| Preparation | 2024-10-30 | PreparationDt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2023 | TaxYr |
| Build TS | 2024-10-15 13:58:12Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DIANE PHIFER | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9665 CHESAPEAKE DRIVE SUITE 300 | AddressLine1Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $1,645,654 | GrossReceiptsAmt |
| Group Return For Affiliates | false | GroupReturnForAffiliatesInd |
| Organization501c | Yes (X) | Organization501cInd |
| Website Address | TEMEKUHILLSMA.COM | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1997 | FormationYr |
| Legal Domicile State | CA | LegalDomicileStateCd |
| Activity Or Mission | ENHANCEMENT OF COMMUNITY VALUES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 4 | TotalVolunteersCnt |
| Total Gross UBI | $861 | TotalGrossUBIAmt |
| CY Contributions Grants | $0 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $1,501,885 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,596,281 | CYProgramServiceRevenueAmt |
| PY Investment Income | $20,407 | PYInvestmentIncomeAmt |
| CY Investment Income | $48,512 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$1,042 | PYOtherRevenueAmt |
| CY Other Revenue | $861 | CYOtherRevenueAmt |
| PY Total Revenue | $1,521,250 | PYTotalRevenueAmt |
| CY Total Revenue | $1,645,654 | CYTotalRevenueAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $563,591 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $604,799 | CYSalariesCompEmpBnftPaidAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $1,120,630 | PYOtherExpensesAmt |
| CY Other Expenses | $1,244,065 | CYOtherExpensesAmt |
| PY Total Expenses | $1,684,221 | PYTotalExpensesAmt |
| CY Total Expenses | $1,848,864 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | -$162,971 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$203,210 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,740,106 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,612,131 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,059,610 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,134,845 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $680,496 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $477,286 | NetAssetsOrFundBalancesEOYAmt |
| Mission | ENHANCEMENT OF COMMUNITY VALUES | MissionDesc |
| Significant New Program Srvc | false | SignificantNewProgramSrvcInd |
| Significant Change | false | SignificantChangeInd |
| Expense | $1,728,974 | ExpenseAmt |
| Revenue | $1,596,281 | RevenueAmt |
| Desc | THE ASSOCIATION IS A MASTER PLANNED COMMUNITY FOR 1,340 RESIDENTIAL UNITS. IT ACHIEVED THE GOALS OF MAINTAINING AND PRESERVING THE COMMUNITY'S COMMON AREAS AND STANDARDS FOR HEALTH WELFARE, BENEFIT AND SAFETY VIA VOLUNTEER COMMITTEES AND FORUMS. | Desc |
| Total Program Service Expenses | $1,728,974 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | false | DescribedInSection501c3Ind |
| Schedule B Required | false | ScheduleBRequiredInd |
| Political Campaign Acty | false | PoliticalCampaignActyInd |
| Subject To Proxy Tax | Yes (true) | SubjectToProxyTaxInd |
| Donor Advised Fund | false | DonorAdvisedFundInd |
| Conservation Easements | false | ConservationEasementsInd |
| Collections Of Art | false | CollectionsOfArtInd |
| Credit Counseling | false | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | false | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | false | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | false | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | false | ReportProgramRelatedInvstInd |
| Report Other Assets | false | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (true) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | false | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (true) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | false | 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 |
| 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 With35 Ctrl Ent | false | BusinessRlnWith35CtrlEntInd |
| 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 | false | RelatedEntityInd |
| Related Organization Ctrl Ent | false | RelatedOrganizationCtrlEntInd |
| Activities Conducted Prtshp | false | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (true) | ScheduleORequiredInd |
| IRP Document | 9 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (true) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| Unrelated Bus Incm Over Limit | false | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | false | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | false | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | false | TaxablePartyNotificationInd |
| Nondeductible Contributions | false | NondeductibleContributionsInd |
| Indoor Tanning Services | false | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | false | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | false | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 4 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | false | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (true) | 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 | false | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | false | ConflictOfInterestPolicyInd |
| Whistleblower Policy | false | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (true) | DocumentRetentionPolicyInd |
| Compensation Process CEO | false | CompensationProcessCEOInd |
| Compensation Process Other | false | CompensationProcessOtherInd |
| Investment In Joint Venture | false | InvestmentInJointVentureInd |
| 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 | WALTERS MANAGEMENT | PersonNm |
| Phone | 8584950900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 9665 CHESAPEAKE DRIVE | AddressLine1Txt |
| Address Line2 | SUITE 300 | AddressLine2Txt |
| City | SAN DIEGO | CityNm |
| State Abbreviation | CA | StateAbbreviationCd |
| ZIP | 92123 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| No Listed Persons Compensated | Yes (X) | NoListedPersonsCompensatedInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (4 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| ADAN NELSON | ||||||
| DIRECTOR | 2.00 | Yes (X) | $0 | $0 | $0 | |
| DIANE PHIFER | ||||||
| PRESIDENT | 2.00 | $0 | $0 | $0 | Yes (X) | |
| GERALD HOFFSTETTER | ||||||
| VICE PRESIDE | 2.00 | $0 | $0 | $0 | Yes (X) | |
| STEPHANIE DAWSON | ||||||
| SECRETARY | 2.00 | $0 | $0 | $0 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Former Ofcr Employees Listed | false | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | false | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | false | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (2 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ENVIRONMENTAL CONCEPTS LANDSCAPE | |||||
| PO BOX 1788 | TEMECULA | CA | 92593 | LANDSCAPING | $320,778 |
| THE ARBOR GROUP LLC | |||||
| 15642 SAND CANYON AVE 50037 | IRVINE | CA | 92619 | TREE SERVICE | $117,530 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 2 | CntrctRcvdGreaterThan100KCnt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| OWNERS ASSESSMENTS | 813990 | $1,550,249 | $1,550,249 |
| OTHER MEMBER INCOME | 813990 | $46,032 | $46,032 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,596,281 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $48,512 | TotalRevenueColumnAmt |
| Exclusion | $48,512 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | CLUBHOUSE INCOME | Desc |
| Business | 531390 | BusinessCd |
| Total Revenue Column | $861 | TotalRevenueColumnAmt |
| Unrelated Business Revenue | $861 | UnrelatedBusinessRevenueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $861 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,645,654 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,596,281 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $861 | UnrelatedBusinessRevenueAmt |
| Exclusion | $48,512 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $604,799 | TotalAmt |
| Program Services | $604,799 | ProgramServicesAmt |
Fees For Services Management FeesForServicesManagementGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,218 | TotalAmt |
| Management And General | $96,218 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,362 | TotalAmt |
| Program Services | $14,420 | ProgramServicesAmt |
| Management And General | $19,942 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,100 | TotalAmt |
| Program Services | $109,100 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $43,271 | TotalAmt |
| Program Services | $43,271 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| LANDSCAPE & IRRIGATION | $338,992 | $338,992 |
| UTILITIES | $257,049 | $257,049 |
| TREE TRIMMING | $114,231 | $114,231 |
| COMMON AREA R&M | $52,540 | $52,540 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $198,302 | TotalAmt |
| Program Services | $194,572 | ProgramServicesAmt |
| Management And General | $3,730 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,848,864 | TotalAmt |
| Program Services | $1,728,974 | ProgramServicesAmt |
| Management And General | $119,890 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $262,357 | BOYAmt |
| EOY | $702,617 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,405,000 | BOYAmt |
| EOY | $840,000 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,662 | BOYAmt |
| EOY | $13,979 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,652 | BOYAmt |
| EOY | $4,979 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $49,435 | BOYAmt |
| EOY | $50,556 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,740,106 | BOYAmt |
| EOY | $1,612,131 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $61,282 | BOYAmt |
| EOY | $71,032 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,671 | BOYAmt |
| EOY | $40,832 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $963,657 | BOYAmt |
| EOY | $1,022,981 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,059,610 | BOYAmt |
| EOY | $1,134,845 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $680,496 | BOYAmt |
| EOY | $477,286 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $680,496 | BOYAmt |
| EOY | $477,286 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,740,106 | BOYAmt |
| EOY | $1,612,131 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$203,210 | 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 C IRS990ScheduleC
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantially All Dues Nonded | Yes (true) | SubstantiallyAllDuesNondedInd |
| Only In House Lobbying | Yes (true) | OnlyInHouseLobbyingInd |
| Agree Carryover Prior Year | false | AgreeCarryoverPriorYearInd |
Schedule D IRS990ScheduleD
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| CONTRACT LIABILITIES | $1,020,651 |
| INCOME TAXES PAYABLE | $2,330 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,022,981 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,645,654 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Subtotal | $1,645,654 | RevenueSubtotalAmt |
| Total Revenue Per Form990 | $1,645,654 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,848,864 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Subtotal | $1,848,864 | ExpensesSubtotalAmt |
| Total Expenses Per Form990 | $1,848,864 | TotalExpensesPerForm990Amt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (8 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PAGE 6, PART VI, LINE 3 | THE DAILY AFFAIRS OF THE ASSOCIATION ARE HANDLED BY AN INDEPENDENT MANAGEMENT COMPANY. |
| FORM 990, PAGE 6, PART VI, LINE 6 | OWNERS OF HOMES IN THE ASSOCIATION AUTOMATICALLY BECOME MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 7A | ELECTIONS ARE HELD AT THE ANNUAL MEETING TO ELECT OFFICERS FOR THE NEXT YEAR. |
| FORM 990, PAGE 6, PART VI, LINE 7B | DECISIONS MEETING STATUTORY OR GOVERNING DOCUMENT LIMITS REQUIRE APPROVAL BY OWNERS/MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 11B | TAX RETURNS ARE REVIEWED AND APPROVED BY BOARD MEMBERS. |
| FORM 990, PAGE 6, PART VI, LINE 12C | BOARD MEMBERS WITH DIRECT/INDIRECT INTERESTS RECLUSE THEMSELVES. |
| FORM 990, PAGE 6, PART VI, LINE 19 | UPON REQUEST. |
| FORM 990, PART IX, LINE 24E | BAD DEBT EXPENSE 37,670 0 0 SECURITY 35,525 0 0 POOL & SPA 33,762 0 0 HVAC AND PLUMBING 25,240 0 0 RECREATION AREA EXPENSE 20,000 0 0 JANITORIAL 16,321 0 0 ASPHALT 10,667 0 0 PEST CONTROL 9,986 0 0 PROPERTY TAX 5,087 0 0 INCOME TAX EXPENSE 0 3,730 0 LICENSES, PERMITS & FEES 314 0 0 TOTAL 194,572 3,730 0 |