RIVERPARK COMMUNITY ASSOCIATION: Form 990, tax year 2024

View the entire original 990 at ProPublica ↗

Organization: RIVERPARK COMMUNITY ASSOCIATION (EIN 43-2110942)
Tax period: 2024-01-01 to 2024-12-31
Filed: 2025-07-19
IRS object ID: 202532009349300303
Schema version: 2024v5.2
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 D
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2025-07-19T14:44:20-05:00	ReturnTs
Tax Period End	2024-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	330244756	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	OWENS MOSKOWITZ AND ASSOCIATES INC	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	27792 EL LAZO	AddressLine1Txt
City	LAGUNA NIGUEL	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92677	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2024-01-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	432110942	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RIVERPARK COMMUNITY ASSOCIATION	BusinessNameLine1Txt
Business Name Line2	C/O THE MANAGEMENT TRUST	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	RIVE	BusinessNameControlTxt
Phone	7142852626	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5 PETERS CANYON RD 200	AddressLine1Txt
City	IRVINE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92606	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	ANTHONY STRINGER	PersonNm
Person Title	VICE PRESIDENT	PersonTitleTxt
Phone	7142852626	PhoneNum
Signature	2025-06-17	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd
Form8822 B Attached	Yes (X)	Form8822BAttachedInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	ROBERT A OWENS CPA	PreparerPersonNm
PTIN	P01414999	PTIN
Phone	9498515020	PhoneNum

Field	Value	IRS element (for citing)
Tax	2024	TaxYr
Build TS	2025-03-06 01:10:19Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	TRACI ESPINOZA	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	5 PETERS CANYON RD 200	AddressLine1Txt
City	IRVINE	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	92606	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$1,453,391	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c	Yes (X)	Organization501cInd
Website Address	N/A	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2006	FormationYr
Legal Domicile State	CA	LegalDomicileStateCd
Activity Or Mission	THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING ABOUT CIVIC BETTERMENT ANDSOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THECOMMUNITY, AND BY OWNING, OPERATING, AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS IN THE ENTIRE COMMUNITY ON CERTAIN REAL PROPERTY LOCATED IN VENTURA COUNTY, CALIFORNIA.AMONG THE GENERAL PURPOSES IS TO PROMOTE THE COMMON GOOD, HEALTH, SAFETY, AND GENERAL WELFARE OF ALL RESIDENTS WITHIN THE COMMUNITY. THE COMMUNITY IS PROJECTED TO CONTAIN APPROX. 2,805 DWELLING UNITS.NO GRANTS ARE PROVIDED TO OTHERS. ALL FACILITIES ARE AVAILABLE TO RESIDENTS AND THEIR GUESTS ON AN UNRESTRICTED BASIS.	ActivityOrMissionDesc
Voting Members Governing Body	3	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$1,389,139	PYContributionsGrantsAmt
CY Contributions Grants	$1,408,882	CYContributionsGrantsAmt
PY Program Service Revenue	$0	PYProgramServiceRevenueAmt
CY Program Service Revenue	$0	CYProgramServiceRevenueAmt
PY Investment Income	$6,776	PYInvestmentIncomeAmt
CY Investment Income	$27,242	CYInvestmentIncomeAmt
PY Other Revenue	$14,178	PYOtherRevenueAmt
CY Other Revenue	$17,267	CYOtherRevenueAmt
PY Total Revenue	$1,410,093	PYTotalRevenueAmt
CY Total Revenue	$1,453,391	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	$0	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$0	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,075,324	PYOtherExpensesAmt
CY Other Expenses	$1,345,073	CYOtherExpensesAmt
PY Total Expenses	$1,075,324	PYTotalExpensesAmt
CY Total Expenses	$1,345,073	CYTotalExpensesAmt
PY Revenues Less Expenses	$334,769	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$108,318	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,069,059	TotalAssetsBOYAmt
Total Assets EOY	$2,183,719	TotalAssetsEOYAmt
Total Liabilities BOY	$116,322	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$119,252	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$1,952,737	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$2,064,467	NetAssetsOrFundBalancesEOYAmt
Mission	SEE SCHEDULE O	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$1,008,278	ExpenseAmt
Desc	SEE SCHEDULE O FOR DESCRIPTION OF PROGRAM SERVICES	Desc
Total Program Service Expenses	$1,008,278	TotalProgramServiceExpensesAmt
Described In Section501c3	0	DescribedInSection501c3Ind
Schedule B Required	0	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Subject To Proxy Tax	Yes (1)	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	0	ReportLandBuildingEquipmentInd
Report Investments Other Sec	Yes (1)	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	0	ReportOtherAssetsInd
Report Other Liabilities	0	ReportOtherLiabilitiesInd
Include FIN48 Footnote	0	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	0	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	0	EmployeeCnt
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
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	3	GoverningBodyVotingMembersCnt
Independent Voting Member	3	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	Yes (1)	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
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	TRANSPACIFIC MANAGEMENT	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	7142852626	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	15661 RED HILL AVE 201	AddressLine1Txt
City	TUSTIN	CityNm
State Abbreviation	CA	StateAbbreviationCd
ZIP	927807328	ZIPCd

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

Form990 Part VII Section A Form990PartVIISectionAGrp (3 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ANTHONY STRINGER
VICE PRESIDENT	2.00	Yes (X)	$0	$0	$0
AC MOORE
TREASURER	2.00	Yes (X)	$0	$0	$0
TODD TEMANSON
MEMBER AT LARGE	2.00	Yes (X)	$0	$0	$0

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 (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
BRIGHTVIEW LANDSCAPE SERVICES
24151 VENTURA BLVD	CALABASAS	CA	91302	MONTHLY LANDSCAPE SERVICES	$530,509
THE MANAGEMENT TRUST
5 PETERS CANYON RD STE 200	IRVINE	CA	92606	MONTHLY MANAGEMENT FEES/ADMINISTRATIVE S	$317,116

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Membership Dues	$1,408,882	MembershipDuesAmt
Total Contributions	$1,408,882	TotalContributionsAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$27,242	TotalRevenueColumnAmt
Related Or Exempt Func Income	$27,242	RelatedOrExemptFuncIncomeAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISCELLANEOUS INCOME	Desc
Business	531390	BusinessCd
Total Revenue Column	$17,267	TotalRevenueColumnAmt
Related Or Exempt Func Income	$17,267	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$17,267	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$1,453,391	TotalRevenueColumnAmt
Related Or Exempt Func Income	$44,509	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$220,607	TotalAmt
Management And General	$220,607	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$10,040	TotalAmt
Management And General	$10,040	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$3,048	TotalAmt
Management And General	$3,048	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$28,488	TotalAmt
Program Services	$28,488	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
LANDSCAPE MAINTENANCE	$530,509	$530,509
WATER	$232,436	$232,436
SECURITY	$146,514	$146,514
ADMINISTRATIVE	$102,340		$102,340

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$71,091	TotalAmt
Program Services	$70,331	ProgramServicesAmt
Management And General	$760	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,345,073	TotalAmt
Program Services	$1,008,278	ProgramServicesAmt
Management And General	$336,795	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$530,418	BOYAmt
EOY	$656,240	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$1,362,318	BOYAmt
EOY	$1,370,021	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$7,839	BOYAmt
EOY	$10,409	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$6,859	BOYAmt
EOY	$5,553	EOYAmt

Investments Other Securities InvestmentsOtherSecuritiesGrp

Field	Value	IRS element (for citing)
BOY	$161,625	BOYAmt
EOY	$141,496	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,069,059	BOYAmt
EOY	$2,183,719	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$43,756	BOYAmt
EOY	$41,510	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$72,566	BOYAmt
EOY	$77,742	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$116,322	BOYAmt
EOY	$119,252	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	$633,129	BOYAmt
EOY	$765,656	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	$1,319,608	BOYAmt
EOY	$1,298,811	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,952,737	BOYAmt
EOY	$2,064,467	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,069,059	BOYAmt
EOY	$2,183,719	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$108,318	ReconcilationRevenueExpnssAmt
Net Unrlzd Gains Losses Invst	$3,412	NetUnrlzdGainsLossesInvstAmt
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 C IRS990ScheduleC

Field	Value	IRS element (for citing)
Substantially All Dues Nonded	Yes (1)	SubstantiallyAllDuesNondedInd
Only In House Lobbying	0	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	0	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$0	TotalBookValueLandBuildingsAmt

Other Securities OtherSecuritiesGrp

Field	Value	IRS element (for citing)
Desc	MUNICIPAL BONDS	Desc
Book Value	$141,496	BookValueAmt
Method Valuation	F	MethodValuationCd

Field	Value	IRS element (for citing)
Total Book Value Securities	$141,496	TotalBookValueSecuritiesAmt
Total Rev Etc Audited Fincl Stmt	$1,476,131	TotalRevEtcAuditedFinclStmtAmt
Other Revenue	$22,740	OtherRevenueAmt
Revenue Not Reported	$22,740	RevenueNotReportedAmt
Revenue Subtotal	$1,453,391	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$1,453,391	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$1,345,073	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$1,345,073	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$1,345,073	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail

Field	Value	IRS element (for citing)
Form And Line Reference	PART XI, LINE 2D - OTHER ADJUSTMENTS:	FormAndLineReferenceDesc
Explanation	RESERVE ASSESSMENTS RECOGNIZED PER FASB 606 22,740.	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 USES THE SERVICES OF TRANSPACIFIC MANAGEMENT SERVICES TO HANDLE DAY TO DAY OPERATIONS OF THE DEVELOPMENT INCLUDING COLLECTIONS, BILL PAYMENTS, HOMEOWNER ASSISTANCE, ETC. THE BOARD HAS THE ULTIMATE RESPONSIBILITY FOR AUTHORIZING PAYMENTS, SELECTING VENDORS, AND APPROVING THE BUDGET.
FORM 990, PART VI, SECTION A, LINE 6	UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER BECOMES A MEMBER OF THE ASSOCIATION.
FORM 990, PART VI, SECTION A, LINE 7A	THE BOARD OF DIRECTORS ARE VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 50% OF THE VOTING MEMBERS. BOARD MEMBERS SERVE A 2 YEAR TERM AND COME UP FOR ELECTION IN ALTERNATING CYCLES.
FORM 990, PART VI, SECTION A, LINE 7B	DUES INCREASES IN EXCESS OF THE 20% ALLOWED BY THE DAVIS-STERLING ACT ARE SUBJECT TO MEMBERSHIP APPROVAL. SPECIAL ASSESSMENTS IN EXCESS OF 5% OF THE BUDGET ARE ALSO SUBJECT TO MEMBERSHIP APPROVAL.
FORM 990, PART VI, SECTION B, LINE 11B	UPON COMPLETION OF THE RETURNS, THE PREPARER SIGNS AND FORWARDS THEM TO THE ASSOCIATION'S BOARD OF DIRECTORS FOR REVIEW. UPON APPROVAL, A BOARD MEMBER SIGNS THE RETURNS AND MAILS THEM TO THE TAXING AUTHORITY.
FORM 990, PART VI, SECTION B, LINE 12C	THE ASSOCIATION RETAINS THE SERVICES OF A MANAGEMENT COMPANY TO MONITOR BOARD ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE MANAGEMENT COMPANY PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTING MEETINGS. TRANSCRIPTS OF THE MINUTES ARE AVAILABLE UPON REQUEST.
FORM 990, PART VI, SECTION C, LINE 19	UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER IS PROVIDED WITH A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS THROUGH ESCROW. COPIES OF THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.