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      <FSAuditedInd>true</FSAuditedInd>
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        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
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    <IRS990ScheduleC documentId="RetDoc2">
      <SubstantiallyAllDuesNondedInd>true</SubstantiallyAllDuesNondedInd>
      <OnlyInHouseLobbyingInd>true</OnlyInHouseLobbyingInd>
      <AgreeCarryoverPriorYearInd>false</AgreeCarryoverPriorYearInd>
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    <IRS990ScheduleD documentId="RetDoc3">
      <TotalRevEtcAuditedFinclStmtAmt>1841468</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1841468</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1841468</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1683853</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1683853</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1683853</TotalExpensesPerForm990Amt>
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    <IRS990ScheduleO documentId="RetDoc4">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MANAGEMENT OF THE DAY TO DAY AFFAIRS ARE PERFORMED BY SPECTRUM ASSOCIATION MANAGEMENT.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERSHIP CONSISTS OF HOMEOWNERS IN THE COMMUNITY</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7A</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION IS A NON PROFIT ORGANIZATION THAT IS GOVERNED BY AN UNCOMPENSATED VOLUNTEER BOARD OF DIRECTORS THAT ARE VOTED INTO OFFICE BY THE MEMBERSHIP.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 7B</FormAndLineReferenceDesc>
        <ExplanationTxt>CHANGES TO THE GOVERNING DOCUMENTS GENERALLY REQUIRE APPROVAL OF THE MEMBERS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>REVIEWED AT MONTHLY BOARD OF DIRECTORS MEETING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>THE BOARD OF DIRECTORS CONSISTENTLY MONITOR ANY POTENTIAL CONFLICTS OF INTEREST.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ASSOCIATION'S GOVERNING DOCUMENTS ARE AVAILABLE ON REQUEST AND ARE RECORDED IN COUNTY PUBLIC RECORDS.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>FENCE AND GATE MAINT. 72,391 0 0 IRRIGATION 60,145 0 0 SEASONAL DECORATIONS 18,494 0 0 PLAYGROUND EQUIPMENT 10,754 0 0 BAD DEBT EXPENSE 0 7,381 0 LAKE MANAGEMENT 6,847 0 0 TELEPHONE 0 6,023 0 PROPERTY TAXES 0 4,169 0 STORAGE 0 1,882 0 TOTAL 168,631 19,455 0</ExplanationTxt>
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</Return>