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        <FormAndLineReferenceDesc>Management duties delegation Part VI line 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS RETAINED THE SERVICES OF A MANAGEMENT COMPANY TO OVERSEE THE DAY TO DAY ACTIVITIES OF THE ASSOCIATION</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Organizational document changes Part VI line 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATON MERGED WITH THREE ASSOCIATIONS TO FORM FAIRFIELD CENTRAL IN JANUARY 2013</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Member election for additional members Part VI line 7a</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OF THE HOMEOWNERS WITHIN THE ASSOCIATION HAVE ONE VOTE PER LOT AND VOTE WHO WILL BE ON THE BOARD OF DIRECTORS TO OVERSEE THE OPERATIONS OF THE ASSOCIATION</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body decisions Part VI line 7b</FormAndLineReferenceDesc>
        <ExplanationTxt>ONCE THE BOARD OF DIRECTORS IS ELECTED THEY ARE RESPONSIBLE FOR MAKING ALL DECISIONS FOR THE ASSOCIATION</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing body meeting documentation Part VI line 8a</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL MEETINGS ARE DOCUMENTING AND PUT IN WRITING</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990 governing body review Part VI line 11</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS REVIEWS THE FORM 990 PRIOR TO FILING.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Conflict of interest policy compliance Part VI line 12c</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION HAS A CONFLICT OF INTEREST POLICY AND MUST MAKE ANY DISCLOSURE SHOULD ONE OCCUR</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>CEO executive director top management comp Part VI line 15a</FormAndLineReferenceDesc>
        <ExplanationTxt>NO ONE ON THE BOARD OF DIRECTORS IS COMPENSATED FOR THEIR SERVICES NOR ARE THERE ANY EMPLOYEES FOR THE ASSOCIATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Other officer or key employee compensation Part VI line 15b</FormAndLineReferenceDesc>
        <ExplanationTxt>THERE IS NO COMPENSATION FOR OFFICERS AND THERE ARE NO EMPLOYEES FOR THE ASSOCIATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Governing documents etc available to public Part VI line 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FORM 990 IS AVAILABLE TO ALL HOMEOWNERS UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Explanation of other changes in net assets or fund balances Part XI line 9</FormAndLineReferenceDesc>
        <ExplanationTxt>THREE ASSOCIATIONS MERGED TO FORM FAIRFIELD CENTRAL. THEIR ENDING FUND BALANCES WERE TRANSFERRED TO THE NEW ASSOCIATION</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other fees for services expenses Part IX line 11g</FormAndLineReferenceDesc>
        <ExplanationTxt>A LIST HAS BEEN PROVIDED FOR ALL SERVICES EXPENSES</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>List of other expenses Part IX line 24e</FormAndLineReferenceDesc>
        <ExplanationTxt>A LIST OF OTHER EXPENSES HAS BEEN PROVIDED AS PART OF THIS RETURN</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>General explanation attachment</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION PREVIOUSLY FILED A FORM 7004 TO EXTEND FILING OF A FORM 1120, HOWEVER ON MAY 7, 2014 NOTICE WAS SENT THAT THEIR FORM 990 APPLICATON HAD BEEN ACCEPTED. AS A RESULT THE CORRESPONDING RETURN (FORM 990) IS BEING FILED. THE EXTENSION FILED WAS ACCEPTED ON MARCH 10, 2014. WE ARE REQUESTING THAT ANY LATE FILING PENALTIES BE WAIVED SINCE THE NOTICE THAT THE 990 NEEDED TO BE FILED INSTEAD OF A FORM 1120 WAS RECEIVED IN MAY AND THE INFORMATION WAS NOT RELATED TO THE BOARD UNTIL AFTER THE FILING DEADLINE. AT NO TIME WAS THERE ANY INTENTION OF NOT FILING A RETURN ON TIME AS EVIDENCED BY THE FILING OF THE FORM 7004 FOR A FORM 1120</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>