2024-10-30T15:54:11-04:00 2023-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2701 LOKER AVE W STE 230 CARLSBAD CA 92010 990 2023-01-01 956049060 PINYON CREST COMMUNITY ASSOCIATION PINY 7603461161 42635 MELANIE PLACE SUITE 103 PALM DESERT CA 92211 RAYMOND DRURY PRESIDENT 2024-08-21 true false JEREMY NEWMAN P00861547 8445607300 2024-10-30 2023 2024-10-15 13:58:12Z KEN PARSONS 42635 MELANIE PLACE STE 103 PALM DESERT CA 92211 203968 false X PINYONCRESTHOA.ORG X 1957 CA TO PROVIDE WATER SERVICES TO OWNERS. 7 7 0 7 0 0 190023 184613 6035 19355 0 196058 203968 0 0 0 0 0 192212 180881 192212 180881 3846 23087 1218551 1331922 952838 1040256 265713 291666 TO PROVIDE WATER SERVICES TO OWNERS. false false 159193 184613 TO PROVIDE WATER SERVICES TO OWNERS. 159193 false false false false false false false false false true false false false true false true false false false false false false false false false false false false false false false false false false false false false false false false false false false false false true 0 0 true 0 false false false false false false false false X 7 7 false true false false true true true true true false false true true true true false false false false false CA X DRM 7603461161 42635 MELANIE PLACE SUITE 103 PALM DESERT CA 92211 X DARLENE BOURGEAU DIRECTOR 2.00 X 0 0 0 BUTCH DRURY DIRECTOR 2.00 X 0 0 0 JASON ANTHONY DIRECTOR 2.00 X 0 0 0 KEN PARSONS PRESIDENT 2.00 X 0 0 0 JEANNETTE GOAR VICE PRESIDE 2.00 X 0 0 0 ALEX SUMICH TREASURER 2.00 X 0 0 0 BRUNO SARGEANT SECRETARY 2.00 X 0 0 0 RAYMOND DRURY PRESIDENT 2.00 X 0 0 0 false false false OWNERS ASSESSMENTS 813990 118536 118536 WATER ASSESSMENTS 813990 58197 58197 OTHER MEMBER INCOME 813990 7880 7880 184613 19355 19355 203968 184613 19355 21688 21688 17797 17797 6103 6103 13934 13934 WATER SYSTEM R&M 49391 49391 ROAD MAINTENANCE 29792 29792 UTILITIES 20745 20745 COMMON AREA R&M 7410 7410 14021 14021 180881 159193 21688 0 331697 93945 859687 1201635 6754 7147 3273 12055 445214 428074 17140 17140 1218551 1331922 8892 9995 17665 13799 926281 1016462 952838 1040256 X 257519 271982 8194 19684 265713 291666 1218551 1331922 23087 2866 X false true X true false 17140 17140 130226 130226 297848 297848 17140 CONTRACT LIABILITIES 966768 DEPOSITS 48172 INCOME TAX PAYABLE 1522 1016462 203968 203968 203968 180881 180881 180881 FORM 990, PAGE 6, PART VI, LINE 3 ALL OF THE DIRECTORS MAY DELEGATE THEIR DUTIES TO AN INDEPENDENT PROFESSIONAL MANAGEMENT COMPANY WHICH IS HIRED BY THE CORPORATION. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE CORPORATION. THE BOARD OF DIRECTORS APPOINTS AND SUPERVISES THOSE WHO ARE RESPONSIBLE FOR THE DAILY ACTIVITIES. THE BOARD OF DIRECTORS GOVERNS THE ORGANIZATION IN ITS PURSUIT OF THE CORPORATION'S CHARITABLE MISSION, AND BOARD MEMBERS ALSO CARRY LEGAL AND ETHICAL RESPONSIBILITIES BECAUSE THEY HOLD THE NONPROFIT'S ASSETS IN TRUST FOR THE PUBLIC. FURTHERMORE, BOARD MEMBERS HAVE A LEGAL DUTY OF LOYALTY TO THE CORPORATION AND MUST ABSTAIN FROM VOTING ON MATTERS IN WHICH THEY HAVE A CONFLICT OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 6 EACH RECORD OF TITLE OWNER OF A SEPARATE INTEREST ENCUMBERED BY THIS CORPORATION'S DECLARATION OF COVENANTS, CONDITIONS, AND RESTRICTIONS SHALL BE AUTOMATICALLY DEEMED A MEMBER OF THIS CORPORATION DURING THE PERIOD OF TIME THAT THE OWNERS HOLDS RECORD TITLE. THE RECORD TITLE OWNER SHALL BE ESTABLISHED SOLEY THROUGH RECORDINGS IN THE OFFICIAL RECORDS OF RIVERSIDE COUNTY. THERE SHALL BE NO OTHER MEMBERS OF THIS CORPORATION. FORM 990, PAGE 6, PART VI, LINE 7A DIRECTORS SHALL EITHER BE ELECTED AT MEMBERS' MEETINGS THE TERMS OF THE DIRECTORS SHALL BE STAGGERED, SUCH THAT THE NUMBER OF DIRECTORS ELECTED AT EACH ANNUAL MEETING SHALL ALTERNATE BETWEEN FOUR DIRECTORS EVERY EVEN YEAR AND THREE DIRECTORS EVERY ODD YEAR. IF DIRECTOR SEATS WITH DIFFERENT TERMS ARE OPEN IN THE SAME ELECTION, THE NOMINEE ACQUIRING THE MOST VOTES SHALL BE PLACED INTO THE DIRECTOR SEAT WITH THE LONGEST REMAINING TERM. FORM 990, PAGE 6, PART VI, LINE 7B THE CORPORATION'S GOVERNING DOCUMENTS DICTATE THE VARIOUS RESOLUTIONS THAT REQUIRE MEMBERSHIP APPROVAL. THE BYLAWS SPECIFY WHEN BOARD MEETINGS MUST BE HELD AND HOW MANY BOARD MEMBERS MUST BE PRESENT TO PASS OFFICIAL BUSINESS MATTERS VIA VOTE. THE CORPORATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL. FORM 990, PAGE 6, PART VI, LINE 11B DRAFT COPIES OF THE FORM 990 ARE PRESENTED TO THE BOARD OF DIRECTORS FOR THEIR APPROVAL PRIOR TO FILING OF THE RETURN. FORM 990, PAGE 6, PART VI, LINE 12C OFFICERS AND DIRECTORS ARE REQUIRED TO ANNUALLY DISCLOSE ANY CONFLICTS OF INTEREST. FORM 990, PAGE 6, PART VI, LINE 19 AVAILABLE UPON REQUEST