2025-04-24T12:07:35-07:00 2024-12-31 330271663 Fox & Stephens CPAs Inc 9302 Pittsburgh Ave Ste 200 Rancho Cucamonga CA 91730 990 2024-01-01 474690503 Brookfield Ontario Ranch BROO 9497687261 27051 Towne Centre Drive 200 Foothill Ranch CA 92610 Meagan Knecht President 2025-04-24 true true Matthew P Holland CPA P01351846 9099806050 2024 2025-03-06 01:10:19Z Meagan Knecht 27051 Towne Centre Drive 200 Foothill Ranch CA 92610 3871560 false X N/A X 2015 CA TO PROVIDE FOR THE GENERAL MAINTENANCE AND MANAGEMENT OF THE COMMON AREA FACILITIES THROUGHOUT THE COMMUNITY AND TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE BROOKFIELD ONTARIO RANCH MASTER PLANNED COMMUNITY. 5 5 7 15 0 0 3573953 3813041 41307 58519 0 3615260 3871560 0 0 512226 528520 0 0 2615865 2433076 3128091 2961596 487169 909964 4367588 5081475 1685171 1489094 2682417 3592381 TO PROVIDE FOR THE GENERAL MAINTENANCE AND MANAGEMENT OF THE COMMON AREA FACILITIES THROUGHOUT THE COMMUNITY AND TO PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE BROOKFIELD ONTARIO RANCH MASTER PLANNED COMMUNITY. false false 2394744 3668208 THE ASSOCIATION PROVIDES FOR THE MAINTENANCE OF LANDSCAPE, RECREATIONAL FACILITIES, AND OTHER COMMON AREAS IN THE MASTER-PLANNED DEVELOPMENT. THE ASSOCIATION ALSO PROVIDES FOR THE ARCHITECTURAL INTEGRITY OF THE COMMUNITY. 2394744 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 15 0 false 7 false false false false false false false false false X 5 5 false true false false true true true true true false false true true true false true true false true false CA X Associa - PCM 9497687261 27051 Towne Centre Drive Foothill Rancho CA 92610 X Bart Hayashi Director 3.00 0.00 X 0 0 0 Meagan Knecht President 3.00 0.00 X 0 0 0 Colin Koch Treasurer 3.00 0.00 X 0 0 0 Paul Perscell Secretary 3.00 0.00 X 0 0 0 Lee Jones Vice President 3.00 0.00 X 0 0 0 0 false false false 0 0 ARCHITECTRUAL FEES 3500 3500 MEMBER INCOME 141333 141333 Membership Dues & Assessments 3668208 3668208 RECOVERY OF UNCOLLECTIBLE 3813041 58519 58519 0 0 0 0 0 0 0 0 3871560 3813041 58519 0 0 0 0 0 0 528520 528520 0 0 0 183413 183413 0 5150 5150 0 0 0 0 0 0 0 0 0 0 0 0 65358 65358 0 64100 64100 50711 50711 Repairs & Maintenance 1101847 1101847 Utilities 431458 431458 G & A 322040 322040 Reserve Repairs and Maint. 127733 127733 81266 75728 5538 2961596 2394744 566852 0 283856 339837 662576 1201275 0 91884 192123 0 0 0 0 1195 983 2500000 384603 2179497 2115397 1131415 1168103 0 0 0 17165 63757 4367588 5081475 145619 139367 135074 148418 1382449 1129610 22029 71699 1685171 1489094 X 1294560 1209318 1387857 2383063 2682417 3592381 4367588 5081475 909964 X false true X false false 2500000 384603 2115397 2115397 Interfund Borrowings 58598 Other Current Liabilities 7775 State Taxes Payable 5326 71699 3871560 3871560 3871560 2961596 2961596 2961596 Form 990, Part VI, Section A, Line 3 THE DAILY AFFAIRS AND MONTHLY FINANCIAL REPORTING ARE HANDLED BY THE MANAGEMENT COMPANY WHICH HAS AN ONSITE LIFESTYLE DIRECTOR AND OFFSITE GENERAL MANAGER AND ASSISTANT; ALL OF WHICH ARE EMPLOYED BY THE MANAGEMENT COMPANY. SUCH FINANCIAL REPORTING IS REVIEWED BY THE BOARD OF DIRECTORS AT THEIR MONTHLY MEETINGS. Form 990, Part VI, Section A, Line 6 ANYONE WHO BUYS A UNIT IN THE ASSOCIATION AUTOMATICALLY BECOMES A MEMBER OF THE ASSOCIATION. Form 990, Part VI, Section A, Line 7a MEMBERS VOTE FOR THE BOARD OF DIRECTORS FOR THE UPCOMING YEAR AT THE ANNUAL MEETING. Form 990, Part VI, Section A, Line 7b DECISIONS THAT REQUIRE A VOTE OF THE MEMBERSHIP BECAUSE OF STATUTORY OR THE GOVERNING DOCUMENTS REQUIRE APPROVAL BY AN ESTABLISHED PERCENTAGE OF THE COMMUNITY. Form 990, Part VI, Section B, Line 11b THE BOARD OF DIRECTORS REVIEWS ALL TAX FILINGS BEFORE SUBMITTING THEM TO FEDERAL AND STATE AGENCIES. Form 990, Part VI, Section B, Line 15b THE BOARD REVIEWS AND APPROVES THE STAFF SALARIES WHEN THE BUDGETS ARE REVIEWED. Form 990, Part VI, Section C, Line 19 THEY ARE AVAILABLE UPON REQUEST.