2026-07-09T13:25:38-04:00 2025-12-31 263519134 NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC 2111 PALOMAR AIRPORT RD STE 140 CARLSBAD CA 920111419 990 2025-01-01 956049060 PINYON CREST COMMUNITY ASSOCIATION PINY 7603461161 42635 MELANIE PLACE PALM DESERT CA 92211 MICHAEL ELDRIDGE PRESIDENT 2026-05-29 true JEREMY NEWMAN P00861547 8445607300 2026-07-09 2025 2025-03-06 01:10:19Z MICHAEL ELDRIDGE 42635 MELANIE PLACE STE 103 PALM DESERT CA 92211 319787 false X PINYONCRESTHOA.ORG X 1957 CA TO PROVIDE WATER SERVICES TO OWNERS. 6 6 0 6 0 0 203901 302644 57924 17143 0 261825 319787 0 0 0 0 0 285267 363327 285267 363327 -23442 -43540 1396226 1359782 1128002 1152238 268224 207544 TO PROVIDE WATER SERVICES TO OWNERS. false false 330327 302644 TO PROVIDE WATER SERVICES TO OWNERS. 330327 false false false false false false false false false false 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 6 6 false true false false true true true true true false false false true true true false false false false false CA X DESERT RESORT MANAGEMENT DESERT RESORT MANAGEMENT 7603461161 42635 MELANIE PLACE SUITE 103 42635 MELANIE PLACE SUITE 103 PALM DESERT CA 92211 X LAURENT FISCHER DIRECTOR 2.00 X 0 0 0 JASON ANTHONY DIRECTOR 2.00 X 0 0 0 MICHAEL ELDRIDGE PRESIDENT 2.00 X 0 0 0 SARA PEARSON VICE PRESIDE 2.00 X 0 0 0 ALEX SUMICH TREASURER 2.00 X 0 0 0 JONATHAN HALPERN SECRETARY 2.00 X 0 0 0 false false false OWNERS ASSESSMENTS 813990 204209 204209 WATER ASSESSMENTS 813990 72011 72011 LEGAL REIMBURSEMENTS 813990 20000 20000 OTHER MEMBER INCOME 813990 6424 6424 302644 17143 17143 319787 302644 17143 33000 33000 113256 113256 5972 5972 17108 17108 WATER SYSTEM R&M 101767 101767 ROAD MAINTENANCE 31431 31431 UTILITIES 22616 22616 BAD DEBT EXPENSE 14087 14087 24090 24090 363327 330327 33000 0 322304 1325087 1013172 5113 4826 5277 8072 17140 33220 21797 1396226 1359782 24181 13460 7579 25850 1096242 1112928 1128002 1152238 X 199810 139130 68414 68414 268224 207544 1396226 1359782 X -43540 -17140 X false true X true false CONTRACT LIABILITIES 1063981 DEPOSITS 48947 1112928 319787 319787 319787 363327 363327 363327 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 FORM 990, PART XI, LINE 9 BEGINNING BALANCE ADJUSTMENT -17,140