OTAY RANCH ONE COMMUNITY ASSOCIATION: Form 990, tax year 2017

View the entire original 990 at ProPublica ↗

Organization: OTAY RANCH ONE COMMUNITY ASSOCIATION (EIN 33-0847057)
Tax period: 2017-01-01 to 2017-12-31
Filed: 2018-03-20
IRS object ID: 201840799349300419
Schema version: 2017v2.2
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	2018-03-20T08:54:32-07:00	ReturnTs
Tax Period End	2017-12-31	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

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	2017-01-01	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	ROBERT BURNETT	PersonNm
Person Title	PRESIDENT	PersonTitleTxt
Phone	8584950900	PhoneNum
Signature	2018-03-20	SignatureDt
Discuss With Paid Preparer	Yes (true)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	JOSE M MEJARES CPA	PreparerPersonNm
PTIN	P02015579	PTIN
Phone	8586229262	PhoneNum
Preparation	2018-03-20	PreparationDt
Self Employed	Yes (X)	SelfEmployedInd

Field	Value	IRS element (for citing)
Tax	2017	TaxYr
Build TS	2022-09-23 18:48:47Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	ROB BURNETT	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	$2,297,034	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	4	VotingMembersGoverningBodyCnt
Voting Members Independent	4	VotingMembersIndependentCnt
Total Employee	0	TotalEmployeeCnt
Total Volunteers	5	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
CY Contributions Grants	$0	CYContributionsGrantsAmt
PY Program Service Revenue	$2,242,841	PYProgramServiceRevenueAmt
CY Program Service Revenue	$2,270,264	CYProgramServiceRevenueAmt
PY Investment Income	$25,370	PYInvestmentIncomeAmt
CY Investment Income	$26,770	CYInvestmentIncomeAmt
CY Other Revenue	$0	CYOtherRevenueAmt
PY Total Revenue	$2,268,211	PYTotalRevenueAmt
CY Total Revenue	$2,297,034	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	$1,965,157	PYOtherExpensesAmt
CY Other Expenses	$2,139,691	CYOtherExpensesAmt
PY Total Expenses	$1,965,157	PYTotalExpensesAmt
CY Total Expenses	$2,139,691	CYTotalExpensesAmt
PY Revenues Less Expenses	$303,054	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$157,343	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,512,920	TotalAssetsBOYAmt
Total Assets EOY	$3,672,023	TotalAssetsEOYAmt
Total Liabilities BOY	$162,059	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$163,819	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	$3,350,861	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$3,508,204	NetAssetsOrFundBalancesEOYAmt
Mission	Manage & maintain common areas.	MissionDesc
Significant New Program Srvc	false	SignificantNewProgramSrvcInd
Significant Change	false	SignificantChangeInd
Expense	$2,128,063	ExpenseAmt
Revenue	$2,270,264	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	$2,128,063	TotalProgramServiceExpensesAmt
Described In Section501c3	false	DescribedInSection501c3Ind
Schedule B Required	false	ScheduleBRequiredInd
Political Campaign Acty	false	PoliticalCampaignActyInd
Lobbying Activities	false	LobbyingActivitiesInd
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
Temp Or Permanent Endowments	false	TempOrPermanentEndowmentsInd
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	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 With Officer Ent	false	BusinessRlnWithOfficerEntInd
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	6	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	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	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 (4 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
ROB BURNETT
President	1.00	Yes (X)	$0	$0	$0
MICHELE MESKER
Vice-President	1.00	Yes (X)	$0	$0	$0
STEVEN YAGYAGAN
Treasurer	1.00	Yes (X)	$0	$0	$0
JB THURMOND JR
Secretary	1.00	Yes (X)	$0	$0	$0

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 (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
AMS PAVING
10620 Treena Street 230	San Diego	CA	92131	Paving	$126,931
Allied Universal
161 Washington Street 600	Onshohcken	PA	19428	Security & Patrol	$686,042
O'Connell Landscape Maintenance
23091 Arroyo Vista	Rancho Santa Margarita	CA	92688	Landscape & Related	$516,996
The Walters Management Company
9665 Chesapeake Drive 300	San Diego	CA	92123	Management	$225,153

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 Assessments	Desc
Business	531390	BusinessCd
Total Revenue Column	$2,270,264	TotalRevenueColumnAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$2,270,264	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$26,770	TotalRevenueColumnAmt
Exclusion	$26,770	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,297,034	TotalRevenueColumnAmt
Related Or Exempt Func Income	$2,270,264	RelatedOrExemptFuncIncomeAmt
Exclusion	$26,770	ExclusionAmt

Other Expenses OtherExpensesGrp

Field	Value	IRS element (for citing)
Desc	See enclosed schedule	Desc
Total	$2,139,691	TotalAmt
Program Services	$2,128,063	ProgramServicesAmt
Management And General	$11,628	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,139,691	TotalAmt
Program Services	$2,128,063	ProgramServicesAmt
Management And General	$11,628	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$172,269	BOYAmt
EOY	$280,740	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$3,137,871	BOYAmt
EOY	$3,216,753	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$202,780	BOYAmt
EOY	$174,530	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,512,920	BOYAmt
EOY	$3,672,023	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$139,643	BOYAmt
EOY	$144,263	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$22,416	BOYAmt
EOY	$19,556	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$162,059	BOYAmt
EOY	$163,819	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows SFAS117	Yes (X)	OrganizationFollowsSFAS117Ind

Unrestricted Net Assets UnrestrictedNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$530,773	BOYAmt
EOY	$604,278	EOYAmt

Temporarily Rstr Net Assets TemporarilyRstrNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,820,088	BOYAmt
EOY	$2,903,926	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,350,861	BOYAmt
EOY	$3,508,204	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,512,920	BOYAmt
EOY	$3,672,023	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$157,343	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	false	OnlyInHouseLobbyingInd
Agree Carryover Prior Year	false	AgreeCarryoverPriorYearInd

Schedule D IRS990ScheduleD

Field	Value	IRS element (for citing)
Total Rev Etc Audited Fincl Stmt	$2,297,034	TotalRevEtcAuditedFinclStmtAmt
Revenue Subtotal	$2,297,034	RevenueSubtotalAmt
Total Revenue Per Form990	$2,297,034	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,139,691	TotExpnsEtcAuditedFinclStmtAmt
Expenses Subtotal	$2,139,691	ExpensesSubtotalAmt
Total Expenses Per Form990	$2,139,691	TotalExpensesPerForm990Amt

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 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 offiver having a direct/indirect interest recuses themself.