SHADY TRAILS COMMUNITY SERVICES: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization: SHADY TRAILS COMMUNITY SERVICES (EIN 20-0499072)
Tax period: 2023-01-01 to 2023-12-31
Filed: 2024-11-07
IRS object ID: 202443129349301974
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
Form 990
Schedule D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-11-07T11:37:34-05:00	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	200499072	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	SHADY TRAILS COMMUNITY SERVICES	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	SHAD	BusinessNameControlTxt
Phone	9095740029	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15241 LAGUNA CANYON ROAD	AddressLine1Txt
City	IRVINE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92618	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TUAN LE	PersonNm
Person Title	DIRECTOR	PersonTitleTxt
Signature	2024-11-05	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	2024-11-07	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	GLEN CROSBY	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15241 LAGUNA CANYON ROAD	AddressLine1Txt
City	IRVINE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92618	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$97,075	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	SHADYTRAILS.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2003	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	TO PROVIDE EVENTS AND INFORMATION TO FOSTER COMMUNITY RELATIONS AND NEIGHBORHOOD AWARENESS.	ActivityOrMissionDesc
Voting Members Governing Body	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	4	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$210,497	PYProgramServiceRevenueAmt
CY Program Service Revenue	$97,075	CYProgramServiceRevenueAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$210,497	PYTotalRevenueAmt
CY Total Revenue	$97,075	CYTotalRevenueAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$80,802	PYOtherExpensesAmt
CY Other Expenses	$75,894	CYOtherExpensesAmt
PY Total Expenses	$80,802	PYTotalExpensesAmt
CY Total Expenses	$75,894	CYTotalExpensesAmt
PY Revenues Less Expenses	$129,695	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$21,181	CYRevenuesLessExpensesAmt
Total Assets BOY	$267,078	TotalAssetsBOYAmt
Total Assets EOY	$285,946	TotalAssetsEOYAmt
Total Liabilities BOY	$3,095	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$782	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$263,983	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$285,164	NetAssetsOrFundBalancesEOYAmt
Mission	TO PROVIDE EVENTS AND INFORMATION TO FOSTER COMMUNITY RELATIONS AND NEIGHBORHOOD AWARENESS.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$42,819	ExpenseAmt
Revenue	$97,075	RevenueAmt
Desc	PROVIDING PROGRAMS TO FOSTER COMMUNITY INVOLVMENT AND AWARENESS INCLUDING DISSEMINATING EDUCATIONAL INFORMATION REGARDING COMMUNITY ISSUES.	Desc
Total Program Service Expenses	$42,819	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
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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
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	false	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

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FSR	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	9494486000	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15241 LAGUNA CANYON ROAD	AddressLine1Txt
City	IRVINE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92618	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
TUAN LE
DIRECTOR	2.00	Yes (X)	$0	$0	$0
GLEN CROSBY
PRESIDENT	2.00		$0	$0	$0	Yes (X)
STACEY SASSAMAN
VICE PRESIDE	2.00		$0	$0	$0	Yes (X)
ANDY HETZEL
TREASURER/SE	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

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ENHANCEMENT FEES	813990	$94,895	$94,895
OTHER MEMBER INCOME	813990	$2,180	$2,180

Field	Value	IRS element (for citing)
Total Program Service Revenue	$97,075	TotalProgramServiceRevenueAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$97,075	TotalRevenueColumnAmt
Related Or Exempt Func Income	$97,075	RelatedOrExemptFuncIncomeAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$33,075	TotalAmt
Management And General	$33,075	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$180	TotalAmt
Program Services	$180	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$1,917	TotalAmt
Program Services	$1,917	ProgramServicesAmt

Other Expenses OtherExpensesGrp (2 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt
COMMUNITY EVENTS	$39,498	$39,498
BAD DEBT EXPENSE	$1,224	$1,224

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$75,894	TotalAmt
Program Services	$42,819	ProgramServicesAmt
Management And General	$33,075	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$255,211	BOYAmt
EOY	$282,468	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$10,193	BOYAmt
EOY	$1,681	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$1,674	BOYAmt
EOY	$1,797	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$267,078	BOYAmt
EOY	$285,946	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$1,307	BOYAmt
EOY	$759	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,788	BOYAmt
EOY	$23	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,095	BOYAmt
EOY	$782	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	$263,983	BOYAmt
EOY	$285,164	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$263,983	BOYAmt
EOY	$285,164	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$267,078	BOYAmt
EOY	$285,946	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$21,181	ReconcilationRevenueExpnssAmt
Method Of Accounting Cash	Yes (X)	MethodOfAccountingCashInd
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

Other Liabilities Org OtherLiabilitiesOrgGrp

Field	Value	IRS element (for citing)
Desc	UNEARNED ENHANCEMENT FEES	Desc
Amt	$23	Amt

Field	Value	IRS element (for citing)
Total Liability	$23	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$97,075	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$97,075	RevenueSubtotalAmt
Total Revenue Per Form990	$97,075	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$75,894	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$75,894	ExpensesSubtotalAmt
Total Expenses Per Form990	$75,894	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PAGE 6, PART VI, LINE 3	DAILY OPERATIONS ARE MANAGED BY AN INDEPENDENT MANAGEMENT COMPANY.
FORM 990, PAGE 6, PART VI, LINE 6	OWNERS AUTOMATICALLY BECOME MEMBERS.
FORM 990, PAGE 6, PART VI, LINE 7A	ANNUAL MEETING ELECTIONS FOR OWNERS TO ELECT OFFICERS FOR THE NEXT YEAR.
FORM 990, PAGE 6, PART VI, LINE 7B	DECISIONS MEETING STATUTORY OR GOVERNING DOCUMENT LIMITS REQUIRE OWNERS' APPROVAL.
FORM 990, PAGE 6, PART VI, LINE 11B	TAX RETURNS ARE REVIEWED BY BOARD MEMBERS PRIOR TO MAILING.
FORM 990, PAGE 6, PART VI, LINE 19	UPON REQUEST.