2026-06-05T16:16:13-07:00 2025-12-31 331954136 Levy Erlanger Advisors LLC 100 Montgomery St Ste 715 San Francisco CA 94104 990 2025-01-01 237292248 San Diego Country Estates Association SAND 7607853788 24157 San Vicente Road Ramona CA 92065 Jodie Taylor President 2026-06-05 true William S Erlanger P01068379 4159819350 2025 2025-03-06 01:10:19Z Jodie Taylor 24157 San Vicente Road Ramona CA 92065 13369204 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 15525 5576753 5486716 7297913 7696392 165847 122889 64628 63207 13105141 13369204 0 0 431961 417464 0 0 14374916 15296098 14806877 15713562 -1701736 -2344358 10413357 10912214 4210398 5526199 6202959 5386015 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 13184436 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. 13184436 false false false false false false false false false true false false true 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 true true 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 Carl Weise General Manager 50.00 0.00 302311 0 0 Benjamin McBride 50.00 0.00 131923 0 0 Joyce Whelehon 50.00 0.00 121586 0 0 Maureen Brown Director of Financial Operations 50.00 0.00 115153 0 0 Kelly Rickard 50.00 0.00 108265 0 0 Ben Peterson 50.00 0.00 108167 0 0 Lisa Everett 50.00 0.00 102020 0 0 Jodie Taylor President 2.00 0.00 X X 0 0 0 Vanessa Jerrell Vice President 2.00 0.00 X X 0 0 0 John Massery Treasurer 2.00 0.00 X X 0 0 0 Roger Rajcic Director 2.00 0.00 X 0 0 0 Lisa Blackburn Secretary 2.00 0.00 X X 0 0 0 989425 7 false true false 0 5486716 5486716 Equestrian income 531390 363649 363649 Food and beverage income 722513 3549844 3549844 Golf income 713910 2196117 2196117 Late charges and other 531390 301217 301217 Lodge income 722513 680947 680947 604618 589093 15525 7696392 122889 122889 0 0 63207 63207 63207 63207 0 0 0 0 0 13369204 7680867 15525 186096 X 0 0 0 0 417464 417464 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 995661 995661 Payroll, taxes and benefits 6597900 6597900 Other maintenance 1448789 1448789 depreciation 1247033 1247033 Cost of sales 1211102 1211102 3795613 2679612 1116001 15713562 13184436 2529126 0 410909 472795 3328964 3400295 0 134876 191241 0 0 0 238833 295216 787067 1000491 23254098 19112343 5135328 4141755 0 0 0 0 377380 1410421 10413357 10912214 344483 423102 314831 388987 3551084 4714110 4210398 5526199 X 491700 491700 5711259 4894315 6202959 5386015 10413357 10912214 X -2344358 1527414 X false true X false false 1133329 1133329 22120769 19112343 3008426 4141755 Work in progress 1410421 1410421 Accrued payroll 412805 Contract liabilities 3264439 Deposits 86432 LItigation settlement payable 900000 Other liabilities 50434 4714110 13369204 13369204 13369204 15713562 15713562 15713562 X false false false false false false false false false Carl Weise General Manager 302311 302311 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 = $46629; Column (B) - Program Services = $46629; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Landscape services: Column (A) - Total = $292147; Column (B) - Program Services = $292147; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Legal and accounting: Column (A) - Total = $323948; Column (B) - Program Services = $0; Column (C) - Management & General = $323948; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Litigation settlement: Column (A) - Total = $900000; Column (B) - Program Services = $900000; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Major repairs and replacements: Column (A) - Total = $621582; Column (B) - Program Services = $621582; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Other administration expenses: Column (A) - Total = $772681; Column (B) - Program Services = $0; Column (C) - Management & General = $772681; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e State income tax: Column (A) - Total = $19372; Column (B) - Program Services = $0; Column (C) - Management & General = $19372; Column (D) - Fundraising = $0 Form 990, Part IX, Line 24e Utilities: Column (A) - Total = $819254; Column (B) - Program Services = $819254; Column (C) - Management & General = $0; Column (D) - Fundraising = $0 Form 990, Part XI, Line 9 transfer from replacement fund = $1527414