OTAY RANCH ONE COMMUNITY ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: OTAY RANCH ONE COMMUNITY ASSOCIATION (EIN 33-0847057)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-06-11
IRS object ID: 202341629349300604
Schema version: 2022v5.0
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 C
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-06-11T17:51:45-07:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	330553160	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Jose Mejares CPA	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	2897 Via Posada	AddressLine1Txt
City	La Jolla	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92037	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	330847057	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Otay Ranch One Community Association	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	OTAY	BusinessNameControlTxt
Phone	8584950900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 Chesapeake Drive	AddressLine1Txt
City	San Diego	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	921231364	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Michelle Mesker	PersonNm
Person Title	President	PersonTitleTxt
Phone	8584950900	PhoneNum
Signature	2023-03-15	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Michelle	PersonFirstNm
Person Last	Mesker	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (true)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Jose M Mejares CPA	PreparerPersonNm
PTIN	P02015579	PTIN
Phone	8586229262	PhoneNum
Preparation	2023-06-11	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	3	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd
Federated Assurance Level	FAL1	FederatedAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Michele Mesker	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 Chesapeake Drive 200	AddressLine1Txt
City	San Diego	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92123	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,581,809	GrossReceiptsAmt
Group Return For Affiliates	false	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1998	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	Manage & maintain common areas.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,459,516	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,568,788	CYProgramServiceRevenueAmt
PY Investment Income	$3,207	PYInvestmentIncomeAmt
CY Investment Income	$13,021	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,462,723	PYTotalRevenueAmt
CY Total Revenue	$2,581,809	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	$2,379,356	PYOtherExpensesAmt
CY Other Expenses	$2,638,897	CYOtherExpensesAmt
PY Total Expenses	$2,379,356	PYTotalExpensesAmt
CY Total Expenses	$2,638,897	CYTotalExpensesAmt
PY Revenues Less Expenses	$83,367	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$57,088	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,122,170	TotalAssetsBOYAmt
Total Assets EOY	$4,241,381	TotalAssetsEOYAmt
Total Liabilities BOY	$3,623,852	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,800,151	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$498,318	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$441,230	NetAssetsOrFundBalancesEOYAmt
Mission	Manage & maintain common areas.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,624,917	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$2,568,788	RevenueAmt
Desc	Major achievement is maintaining and preserving the communinty's com- mon areas and standards for health, welfare, benefit and safety of its residents via volunteer committees and forums.	Desc
Total Program Service Expenses	$2,624,917	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	false	ReportOtherLiabilitiesInd
Include FIN48 Footnote	false	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	false	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
Transaction With Control Ent	false	TransactionWithControlEntInd
Activities Conducted Prtshp	false	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (true)	ScheduleORequiredInd
IRP Document	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (true)	BackupWthldComplianceInd
Employee	0	EmployeeCnt
Employment Tax Returns Filed	false	EmploymentTaxReturnsFiledInd
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
Quid Pro Quo Contributions	false	QuidProQuoContributionsInd
Form8282 Property Disposed Of	false	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	false	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	false	PayPremiumsPrsnlBnftCntrctInd
Form8899 Filedind	false	Form8899Filedind
Form1098 C Filed	false	Form1098CFiledInd
Indoor Tanning Services	false	IndoorTanningServicesInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	5	GoverningBodyVotingMembersCnt
Independent Voting Member	5	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	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	false	WhistleblowerPolicyInd
Document Retention Policy	Yes (true)	DocumentRetentionPolicyInd
Compensation Process CEO	false	CompensationProcessCEOInd
Compensation Process Other	false	CompensationProcessOtherInd
Investment In Joint Venture	false	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Field	Value	IRS element (for citing)
Person	The Walters Management Company	PersonNm
Phone	8584950900	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9665 Chesapeake Drive 300	AddressLine1Txt
City	San Diego	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	921231364	ZIPCd

Field	Value	IRS element (for citing)
No Listed Persons Compensated	Yes (X)	NoListedPersonsCompensatedInd

Form990 Part VII Section A Form990PartVIISectionAGrp (5 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Michele Mesker
President	1.00	Yes (X)	$0	$0	$0
JB Thurmond Jr
Vice-President	1.00	Yes (X)	$0	$0	$0
Steven Yagyagan
Treasurer	1.00	Yes (X)	$0	$0	$0
Kim Barton-Barron
Secretary	1.00	Yes (X)	$0	$0	$0
John Lynch
Director	1.00	Yes (X)	$0	$0	$0

Field	Value	IRS element (for citing)
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	false	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	false	TotalCompGreaterThan150KInd
Compensation From Other Srcs	false	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Allied Universal
161 Washington Stree 600	Onshohcken	PA	19428	Security & Patrol	$861,998
O'Connell Landscape Maintenance
23091 Arroy Vista	Ranch Santa Margarita	CA	92688	Landscape & Related	$101,474
Walters Management
9665 Chesapeake Dr 300	San Diego	CA	92123	Management	$264,151
Harvest Landscape Enterprises Inc
8030 E Crystal Drive	Anaheim	CA	92807	Landscape & Related	$567,836

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	4	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEMBERSHIP ASSESSMENT & RELATED	Desc
Business	813000	BusinessCd
Total Revenue Column	$2,568,788	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,568,788	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$13,021	TotalRevenueColumnAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$13,021	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,581,809	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,568,788	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$13,021	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$172,658	TotalAmt
Program Services	$164,026	ProgramServicesAmt
Management And General	$8,632	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$4,770	TotalAmt
Program Services	$4,770	ProgramServicesAmt
Management And General	$0	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$1,155	TotalAmt
Program Services	$866	ProgramServicesAmt
Management And General	$289	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$37,635	TotalAmt
Program Services	$35,753	ProgramServicesAmt
Management And General	$1,882	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,422,679	TotalAmt
Program Services	$2,419,502	ProgramServicesAmt
Management And General	$3,177	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,638,897	TotalAmt
Program Services	$2,624,917	ProgramServicesAmt
Management And General	$13,980	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$99,587	BOYAmt
EOY	$45,508	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,853,457	BOYAmt
EOY	$4,030,833	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$168,566	BOYAmt
EOY	$165,040	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$560	BOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,122,170	BOYAmt
EOY	$4,241,381	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$136,911	BOYAmt
EOY	$158,029	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$3,486,941	BOYAmt
EOY	$3,642,122	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,623,852	BOYAmt
EOY	$3,800,151	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow FASB117	Yes (X)	OrgDoesNotFollowFASB117Ind

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$498,318	BOYAmt
EOY	$441,230	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$498,318	BOYAmt
EOY	$441,230	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,122,170	BOYAmt
EOY	$4,241,381	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$57,088	ReconcilationRevenueExpnssAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	Yes (true)	AccountantCompileOrReviewInd

Acct Compile Or Review Basis AcctCompileOrReviewBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
FS Audited	false	FSAuditedInd
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	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (35 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Pt VI, Line 3	Daily affairs handled by an external management company.
Pt VI, Line 6	Anyone who buys a unit automatically becomes a member.
Pt VI, Line 7a	At annual meeting owners elect officer for next year.
Pt VI, Line 7b	Decisions meeting statutory/governing doc. limits require approval by owners.
Pt VI, Line 8a	Board minutes are approved by elected board members.
Pt VI, Line 11b	Tax returns are approved by the board prior to mailing.
Pt VI, Line 12c	An officer having a direct/indirect interest recuses themself.
Form 990, Part IX, Line 24e	ROVING PATROLS 224274. 224274. 0. 0.
Form 990, Part IX, Line 24e	POOL MONITORS 32592. 32592. 0. 0.
Form 990, Part IX, Line 24e	GATE MONITORS 612417. 612417. 0. 0.
Form 990, Part IX, Line 24e	ELECTRICITY 58322. 58322. 0. 0.
Form 990, Part IX, Line 24e	WATER 335436. 335436. 0. 0.
Form 990, Part IX, Line 24e	GAS 20638. 20638. 0. 0.
Form 990, Part IX, Line 24e	TELEPHONE 12077. 12077. 0. 0.
Form 990, Part IX, Line 24e	COMMON AREA CLEANING 33746. 33746. 0. 0.
Form 990, Part IX, Line 24e	LIGHTING 8054. 8054. 0. 0.
Form 990, Part IX, Line 24e	POOL SERVICE & MAINTNENACE 38830. 38830. 0. 0.
Form 990, Part IX, Line 24e	REPAIRS & MAINTENANCE 97278. 97278. 0. 0.
Form 990, Part IX, Line 24e	STORM DRAIN 15880. 15880. 0. 0.
Form 990, Part IX, Line 24e	PEST CONTROL 12520. 12520. 0. 0.
Form 990, Part IX, Line 24e	LANDSCAPING, SPRINKLERS, BACKFLOW 726804. 726804. 0. 0.
Form 990, Part IX, Line 24e	FENCES & RAILS 592. 592. 0. 0.
Form 990, Part IX, Line 24e	GUARD HOULSE 3828. 3828. 0. 0.
Form 990, Part IX, Line 24e	POOL FACILITY 10818. 10818. 0. 0.
Form 990, Part IX, Line 24e	SIGN 172. 172. 0. 0.
Form 990, Part IX, Line 24e	CPF-1 RECREATION AREA 4685. 4685. 0. 0.
Form 990, Part IX, Line 24e	ALARM MONITORING 3658. 3658. 0. 0.
Form 990, Part IX, Line 24e	ADMINISTRATIVE 105900. 102723. 3177. 0.
Form 990, Part IX, Line 24e	ARC REVIEW 15000. 15000. 0. 0.
Form 990, Part IX, Line 24e	WEB PAGES 2940. 2940. 0. 0.
Form 990, Part IX, Line 24e	RESERVE STUDY 675. 675. 0. 0.
Form 990, Part IX, Line 24e	BAD DEBT EXPENSE, FINE WRITE-OFF 775. 775. 0. 0.
Form 990, Part IX, Line 24e	COLLECTION EXPENSE 28233. 28233. 0. 0.
Form 990, Part IX, Line 24e	EVENTS 15470. 15470. 0. 0.
Form 990, Part IX, Line 24e	LICENSES & FEES 1065. 1065. 0. 0.