2024-08-23T11:20:47-07:00 2023-12-31 943305207 Levy Erlanger & Company LLP 100 Montgomery St Ste 715 San Francisco CA 94104 990 2023-01-01 237292248 San Diego Country Estates Association SAND 7607853788 24157 San Vicente Road Ramona CA 92065 Jay Carpenter President 2024-08-23 true true William S Erlanger P01068379 4159819350 X 2023 2024-08-08 14:25:15Z Jay Carpenter 24157 San Vicente Road Ramona CA 92065 13532695 false X www.sdcea.net X 1972 CA The organization comprises 3,451 member/units that is responsible to maintain, repair and replace the common area as well certain amenities such as a golf course, equestrian centers, restaurant and bar, and pools. 5 0 266 765 5510229 5360663 6577983 7978158 16113 115586 60522 78288 12164847 13532695 0 0 484240 416109 0 0 13037109 13304090 13521349 13720199 -1356502 -187504 10265376 11187182 3190927 4220122 7074449 6967060 The organization comprises 3,451 member/units that is responsible to maintain, repair and replace the common area as well certain amenities such as a golf course, equestrian centers, restaurant and bar, and pools. false false 11289286 The organization comprises 3,451 member/units that is responsible to maintain, repair and replace the common area as well certain amenities such as a golf course, equestrian centers, restaurant and bar, and pools. 11289286 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 true false false false false false false false false false false false false false false false false true 30 0 true 266 true false false false false false false false false X 5 0 false false false false true true true true true false false true true true true false true true true false X Darren Shaw 7607893788 24157 San Vicente Road Ramona CA 92065 X Darren Shaw General Manager 50.00 0.00 279200 0 5750 Juli Elliot Director of Financial Operations 50.00 0.00 116283 0 14876 Jay Carpenter President 2.00 0.00 X X 0 0 0 William Owens Vice President 2.00 0.00 X X 0 0 0 Kathleen Kankelberg Treasurer 2.00 0.00 X X 0 0 0 John Rajcic Director 2.00 0.00 X 0 0 0 Jacqueline Sedler Secretary 2.00 0.00 X X 0 0 0 395483 20626 2 false true false 0 5360663 5360663 Employee retention credit 900099 1193437 1193437 Equestrian income 531390 334290 334290 Food and beverage income 722513 3046646 3046646 Golf income 713910 1878530 1878530 Lodge income 722513 681676 681676 843579 842814 765 7978158 115586 115586 0 0 78288 78288 78288 78288 0 0 0 0 0 13532695 7977393 765 193874 X 0 0 0 0 416109 416109 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1305657 1305657 775013 775013 Payroll, taxes and benefits 5825025 5825025 Cost of sales 1084541 1084541 Other maintenance 941761 941761 Major repairs and replacements 917620 917620 2454473 1214682 1239791 13720199 11289286 2430913 0 1231431 653945 1753024 3366964 0 131325 116850 0 0 0 199400 219133 125173 278278 22656755 16568273 6709337 6088482 0 0 0 0 115686 463530 10265376 11187182 156696 284089 197935 285813 2836296 3650220 3190927 4220122 X 47161 290562 7027288 6676498 7074449 6967060 10265376 11187182 X -187504 80115 X false true X false false 1133329 1133329 21523426 16568273 4955153 6088482 Accrued payroll 367762 Contract liabilities 3117324 Deposits 113897 Other liabilities 33404 tax liability 17833 3650220 13532695 13532695 13532695 13720199 13720199 13720199 X false false false false false false false false false Darren Shaw General Manager 279200 5750 284950 Form 990, Part VI, Section A, Line 6 As a California homeowner association, each owner/member of a unit within the taxpayer's common area is automatically a member of the taxpayer. Form 990, Part VI, Section A, Line 7a The taxpayer annually holds elections to elect new member(s) to the board of directors whose terms are completed. Form 990, Part VI, Section A, Line 7b While the taxpayer's board of directors makes many decisions, the taxpayers' governing documents, as well as California Civil Code, requires certain decisions must be made by the taxpayer's members. Form 990, Part VI, Section B, Line 11b The taxpayer's treasurer reviews the Form 990 before approving its filing with the Service Center. Form 990, Part VI, Section B, Line 12c The taxpayer annually requests such declaration from the board of directors. Form 990, Part VI, Section B, Line 15a The board of directors, in discussions with other similar community associations as well as industry consultants, annually evaluations taxpayer executives compensation. Form 990, Part VI, Section C, Line 19 The taxpayer's annual audited financial statements, as well as governing documents are all available on the taxpayer's website. Form 990, Part IX, Line 24e Bad debt expense: Column (A) - Total = $44349; Column (B) - Program Services = $44349; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Landscape services: Column (A) - Total = $361937; Column (B) - Program Services = $361937; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Legal and accounting: Column (A) - Total = $454278; Column (B) - Program Services = $0; Column (C) - Management & General = $454278; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Other administration expenses: Column (A) - Total = $767680; Column (B) - Program Services = $0; Column (C) - Management & General = $767680; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e State income tax: Column (A) - Total = $17833; Column (B) - Program Services = $0; Column (C) - Management & General = $17833; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Utilities: Column (A) - Total = $808396; Column (B) - Program Services = $808396; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 transfer from replacement fund = $80115