DESERT RIDGE COMMUNITY ASSOCIATION: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: DESERT RIDGE COMMUNITY ASSOCIATION (EIN 86-0766915)
Tax period: 2022-01-01 to 2022-12-31
Filed: 2023-11-15
IRS object ID: 202323199349322177
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2023-11-15T15:58:50-06:00	ReturnTs
Tax Period End	2022-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	860907754	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BUTLER HANSEN PC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	1734 E BOSTON ST STE 101	AddressLine1Txt
City	GILBERT	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85295	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	860766915	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DESERT RIDGE COMMUNITY ASSOCIATION	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	DESE	BusinessNameControlTxt
Phone	4805514300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9000 E PIMA CENTER PARKWAY STE 300	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	REGINALD YOUNGER JR	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	4805514300	PhoneNum
Signature	2023-11-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	REGINALD	PersonFirstNm
Person Last	YOUNGER JR	PersonLastNm

Field	Value	IRS element (for citing)
SSN	999009999	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	0	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	PAUL E HANSEN CPA	PreparerPersonNm
PTIN	P00471597	PTIN
Phone	4804971250	PhoneNum
Preparation	2023-11-15	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

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	REGINALD YOUNGER JR	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9000 E PIMA CENTER PARKWAY STE 300	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$3,339,818	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	WWW.DESERTRIDGELIFESTYLES.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	1994	FormationYr
Legal Domicile State	AZ	LegalDomicileStateCd
Activity Or Mission	A MEMBERSHIP ORGANIZATION THAT IS SELF-GOVERNED BY ELECTED OFFICERS AND BOARD TO OWN AND MAINTAIN COMMON AREAS AND TO ENFORCE COVENANTS TO PRESERVE THE APPEARANCE OF THE DEVELOPMENT THAT IT IS OPERATED FOR THE BENEFIT OF ALL THE RESIDENTS OF THE COMMUNITY.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	7	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	12	TotalVolunteersCnt
Total Gross UBI	$10,202	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$0	PYContributionsGrantsAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$3,261,936	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,297,838	CYProgramServiceRevenueAmt
PY Investment Income	$16,713	PYInvestmentIncomeAmt
CY Investment Income	$31,778	CYInvestmentIncomeAmt
PY Other Revenue	$17,470	PYOtherRevenueAmt
CY Other Revenue	$10,202	CYOtherRevenueAmt
PY Total Revenue	$3,296,119	PYTotalRevenueAmt
CY Total Revenue	$3,339,818	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$349,331	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$359,576	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$3,022,726	PYOtherExpensesAmt
CY Other Expenses	$2,560,604	CYOtherExpensesAmt
PY Total Expenses	$3,372,057	PYTotalExpensesAmt
CY Total Expenses	$2,920,180	CYTotalExpensesAmt
PY Revenues Less Expenses	-$75,938	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$419,638	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,543,697	TotalAssetsBOYAmt
Total Assets EOY	$4,092,413	TotalAssetsEOYAmt
Total Liabilities BOY	$994,784	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$1,123,862	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$2,548,913	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,968,551	NetAssetsOrFundBalancesEOYAmt
Mission	A MEMBERSHIP ORGANIZATION THAT IS SELF-GOVERNED BY ELECTED OFFICERS AND A BOARD TO OWN AND MAINTAIN COMMON AREAS AND TO ENFORCE COVENANTS TO PRESERVE THE APPEARANCE OF THE DEVELOPMENT. THE ASSOCIATION IS OPERATED FOR THE BENEFIT OF ALL THE RESIDENTS OF THE COMMUNITY.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,633,080	ExpenseAmt
Revenue	$3,302,970	RevenueAmt
Desc	PROMOTING THE COMMON GOOD AND GENERAL WELFARE OF THE PUBLIC AND MEMBERS OF THE COMMUNITY THROUGH THE MAINTENANCE AND UPKEEP OF THE COMMON AREAS, INCLUDING RECREATION AREAS, AS WELL AS THE MANAGEMENT OF THE ASSOCIATION IN PROVIDING SERVICES TO THE COMMUNITY.	Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

Field	Value	IRS element (for citing)
Expense	$46,102	ExpenseAmt
Revenue	$5,132	RevenueAmt
Desc	PROVIDE RECREATIONAL ACTIVITIES FOR THE MEMBERS OF THE COMMUNITY.	Desc

Field	Value	IRS element (for citing)
Total Program Service Expenses	$2,679,182	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	0	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	15	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	Yes (1)	UnrelatedBusIncmOverLimitInd
Form990 T Filed	Yes (1)	Form990TFiledInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	7	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	Yes (1)	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	Yes (1)	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	0	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	FIRSTSERVICE RESIDENTIAL-TERRANCE SMITH	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	4805514300	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	9000 EAST PIMA CENTER PKWY STE 300	AddressLine1Txt
City	SCOTTSDALE	CityNm
State Abbreviation	AZ	StateAbbreviationCd
ZIP	85258	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	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	OfficerOfficerInd
ALEX LIGGINS
DIRECTOR	4.00	Yes (X)	$0	$0	$0
NATASHA TOMECAK
DIRECTOR	4.00	Yes (X)	$0	$0	$0
REGINALD YOUNGER JR
PRESIDENT	6.00		$0	$0	$0	Yes (X)
STEVE BURNS
VICE PRESIDENT	6.00		$0	$0	$0	Yes (X)
BARRY GOLDFARB
SECRETARY	6.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$0	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$0	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
AAA LANDSCAPE
3747 E SOUTHERN AVE	PHOENIX	AZ	85040	LANDSCAPING	$1,261,332
FIRSTSERVICE RESIDENTIAL
9000 E PIMA CTR 300	SCOTTSDALE	AZ	85258	MANAGEMENT	$661,703
AVIANO COMMUNITY ASSOCIATION
6303 S RURAL RD 7	TEMPE	AZ	85283	HOMEOWNERS ASSOC	$392,183

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	3	CntrctRcvdGreaterThan100KCnt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
ASSESSMENT INCOME	531390	$3,292,706	$3,292,706
MISC INCOME	531390	$5,132	$5,132

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,297,838	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$31,778	TotalRevenueColumnAmt
Exclusion	$31,778	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	ADVERTISING	Desc
Business	541800	BusinessCd
Total Revenue Column	$10,202	TotalRevenueColumnAmt
Unrelated Business Revenue	$10,202	UnrelatedBusinessRevenueAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$10,202	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$3,339,818	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,297,838	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$10,202	UnrelatedBusinessRevenueAmt
Exclusion	$31,778	ExclusionAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$359,576	TotalAmt
Program Services	$359,576	ProgramServicesAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$125,976	TotalAmt
Management And General	$125,976	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$26,137	TotalAmt
Management And General	$26,137	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$20,775	TotalAmt
Management And General	$20,775	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$168,076	TotalAmt
Program Services	$144,415	ProgramServicesAmt
Management And General	$23,661	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$5,347	TotalAmt
Program Services	$5,347	ProgramServicesAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$287,316	TotalAmt
Program Services	$287,316	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$4,800	TotalAmt
Program Services	$4,800	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$30,850	TotalAmt
Program Services	$30,850	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
LANDSCAPING	$1,656,411	$1,656,411
COMMON AREA	$125,619	$125,619
SOCIAL EXPENSES	$46,102	$46,102
ADMINISTRATIVE EXPENSES	$44,449		$44,449

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$18,746	TotalAmt
Program Services	$18,746	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,920,180	TotalAmt
Program Services	$2,679,182	ProgramServicesAmt
Management And General	$240,998	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$533,594	BOYAmt
EOY	$889,638	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,225,064	BOYAmt
EOY	$898,951	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$67,249	BOYAmt
EOY	$69,367	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$51,460	BOYAmt
EOY	$44,231	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$24,000	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$16,000	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$12,800	BOYAmt
EOY	$8,000	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$1,354,873	BOYAmt
EOY	$1,873,020	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$298,657	BOYAmt
EOY	$309,206	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,543,697	BOYAmt
EOY	$4,092,413	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$173,995	BOYAmt
EOY	$139,143	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$761,837	BOYAmt
EOY	$873,916	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$58,952	BOYAmt
EOY	$110,803	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$994,784	BOYAmt
EOY	$1,123,862	EOYAmt

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

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$0	BOYAmt
EOY	$0	EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

Field	Value	IRS element (for citing)
BOY	$2,548,913	BOYAmt
EOY	$2,968,551	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,548,913	BOYAmt
EOY	$2,968,551	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,543,697	BOYAmt
EOY	$4,092,413	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$419,638	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	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	0	AuditCommitteeInd
Federal Grant Audit Required	0	FederalGrantAuditRequiredInd

Schedule D IRS990ScheduleD

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$24,000	OtherCostOrOtherBasisAmt
Depreciation	$16,000	DepreciationAmt
Book Value	$8,000	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$8,000	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	INVESTMENTS	Desc
Book Value	$1,873,020	BookValueAmt
Method Valuation	C	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$1,873,020	TotalBookValueSecuritiesAmt

Other Assets Org OtherAssetsOrgGrp (4 entries)

DescDesc	Book ValueBookValueAmt
REFUNDABLE DEPOSITS	$13,915
OTHER RECEIVABLE	$17,949
DUE FROM FIRESIDE AT DESERT RIDGE	$197,477
OPERATING LEASE RIGHT OF USE ASSETS	$79,865

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$309,206	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
DUE TO AVIANO COMMUNITY ASSOCIATION	$30,938
OPERATING LEASE RIGHT OF USE ASSET LIABILITY	$79,865

Field	Value	IRS element (for citing)
Total Liability	$110,803	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$3,339,818	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$3,339,818	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$3,339,818	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,920,180	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,920,180	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,920,180	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART X, LINE 2:	FormAndLineReferenceDesc
Explanation	THE ASSOCIATION ACCOUNTS FOR UNCERTAIN TAX POSITIONS, IF ANY, IN ACCORDANCE WITH FASB ACCOUNTING STANDARDS CODIFICATION SECTION 740. IN ACCORDANCE WITH THESE PROFESSIONAL STANDARDS, THE ASSOCIATION RECOGNIZES TAX POSITIONS ONLY TO THE EXTENT THAT MANAGEMENT BELIEVES IT IS "MORE LIKELY THAN NOT" THAT ITS TAX POSITIONS WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THAT IS HAS NO UNCERTAIN TAX POSITION FOR THE YEAR ENDING DECEMBER 31, 2022. THE ASSOCIATION BELIEVES THAT ITS INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON THE ASSOCIATION'S FINANCIAL CONDITION, NET INCOME OR CASH FLOWS. ACCORDINGLY, THE ASSOCIATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN TAX PROVISIONS AT DECEMBER 31, 2022. THE ASSOCIATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE NO AUDITS CURRENTLY IN PROGRESS FOR ANY TAX PERIODS. THE ASSOCIATION BELIEVES IT IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL TAX AUTHORITIES FOR YEARS BEFORE 2020, OR BY ARIZONA STATE TAX AUTHORITIES FOR YEARS BEFORE 2019.	ExplanationTxt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 3	THE ASSOCIATION HAS OBTAINED THE SERVICES OF A RESIDENTIAL PROPERTY MANAGEMENT COMPANY TO MANAGE THE AFFAIRS OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 6	THE OWNER OF EACH LOT SHALL BE A MEMBER OF THE ASSOCIATION AND SHALL BE ENTITLED TO VOTE IN ACCORDANCE WITH THE TERMS OF THE DECLARATION AND BY-LAWS.
FORM 990, PART VI, SECTION A, LINE 7A	HOMEOWNERS ELECT OFFICERS AND BOARD MEMBERS FOR THE ASSOCIATION.
FORM 990, PART VI, SECTION B, LINE 11B	THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 11B	THE GOVERNING BODY IS PROVIDED A COPY OF THE FORM 990 FOR REVIEW AND SIGNATURE BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12C	PROCEDURES AS SET FORTH IN THE POLICY ARE FOLLOWED.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION MAKES THE INFORMATION CONTAINED IN LINE 19 AVAILABLE TO THE PUBLIC AT THE OFFICE OF ITS MANAGING AGENT UPON REQUEST. THE INFORMATION IS MADE AVAILABLE TO ITS MEMBERS UPON REQUEST.