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        <EOYAmt>2675907</EOYAmt>
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      <ReconcilationRevenueExpnssAmt>-31999</ReconcilationRevenueExpnssAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleD documentId="RetDoc2">
      <OtherLiabilitiesOrgGrp>
        <Desc>CONTRACT LIABILITIES</Desc>
        <Amt>2023255</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>INCOME TAXES PAYABLE</Desc>
        <Amt>393</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>2023648</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>1546457</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>1546457</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>1546457</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>1578456</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>1578456</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>1578456</TotalExpensesPerForm990Amt>
    </IRS990ScheduleD>
    <IRS990ScheduleO documentId="RetDoc3">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>NEWPORT RIDGE COMMUNITY ASSOCIATION (THE "ASSOCIATION") SERVES THE COMMON GOOD AND GENERAL WELFARE OF THE NEWPORT BEACH COMMUNITY. THE ASSOCIATION PROVIDES ARCHITECTURAL AND LANDSCAPE CONTROL OVER ALL THE RESIDENTIAL REAL PROPERTIES AND CONDOMINIUM UNITS OF THAT MASTER PLANNED DEVELOPMENT COMMUNITY THROUGH THE PROTECTIVE COVENANTS (CC&amp;R'S) GRANTED TO IT. THE ASSOCIATION MAINTAINS 736 ACRES OF COMMON AREA, WHICH INCLUDES PARKS (FACILITIES WITHIN THE PARKS), SLOPES, GREENBELTS, MEDIAN ON PUBLIC STREETS, BOUNDARY WALLS AND FENCES, IRRIGATION SYSTEMS, MONUMENTS MARKERS AND OTHER OPEN AREAS. THE ASSOCIATION, HOWEVER, DOES NOT PROVIDE ANY REPAIRS OR MAINTENANCE OF PRIVATE RESIDENCES, CONDOMINIUM UNITS OR APARTMENTS. THE SERVICES PROVIDED BY THE ASSOCIATION BENEFIT THE ENTIRE NEWPORT RIDGE COMMUNITY (AND SURROUNDING LOCAL COMMUNITIES) AND PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE PEOPLE OF THAT COMMUNITY. THESE SERVICES AND FACILITIES WOULD NOT OTHERWISE BE AVAILABLE TO THE COMMUNITY IF THE ASSOCIATION DID NOT EXIST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4A</FormAndLineReferenceDesc>
        <ExplanationTxt>NEWPORT RIDGE COMMUNITY ASSOCIATION (THE "ASSOCIATION") SERVES THE COMMON GOOD AND GENERAL WELFARE OF THE NEWPORT BEACH COMMUNITY. THE ASSOCIATION PROVIDES ARCHITECTURAL AND LANDSCAPE CONTROL OVER ALL THE RESIDENTIAL REAL PROPERTIES AND CONDOMINIUM UNITS OF THAT MASTER PLANNED DEVELOPMENT COMMUNITY THROUGH THE PROTECTIVE COVENANTS (CC&amp;R'S) GRANTED TO IT. THE ASSOCIATION MAINTAINS 736 ACRES OF COMMON AREA, WHICH INCLUDES PARKS (FACILITIES WITHIN THE PARKS), SLOPES, GREENBELTS, MEDIAN ON PUBLIC STREETS, BOUNDARY WALLS AND FENCES, IRRIGATION SYSTEMS, MONUMENTS MARKERS AND OTHER OPEN AREAS. THE ASSOCIATION, HOWEVER, DOES NOT PROVIDE ANY REPAIRS OR MAINTENANCE OF PRIVATE RESIDENCES, CONDOMINIUM UNITS OR APARTMENTS. THE SERVICES PROVIDED BY THE ASSOCIATION BENEFIT THE ENTIRE NEWPORT RIDGE COMMUNITY (AND SURROUNDING LOCAL COMMUNITIES) AND PROMOTE THE COMMON GOOD AND GENERAL WELFARE OF THE PEOPLE OF THAT COMMUNITY. THESE SERVICES AND FACILITIES WOULD NOT OTHERWISE BE AVAILABLE TO THE COMMUNITY IF THE ASSOCIATION DID NOT EXIST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 3</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT PROVIDES GUIDANCE AND ASSISTANCE TO THE BOARD OF DIRECTORS AND ITS COMMITTEES IN THE PERFORMANCE OF THE BOARD'S DUTIES AND OBLIGATIONS. MANAGEMENT'S ROLE IS TO IMPLEMENT THE DECISIONS AND POLICIES SET BY THE BOARD OF DIRECTORS. MANAGEMENT DUTIES INCLUDE, BUT NOT LIMITED TO, ADMINISTRATIVE (PROPERTY MAINTENANCE AND REPAIRS) AND FINANCIAL (BILLING, COLLECTIONS, ACCOUNTS PAYABLE, BUDGETING, REPORTING, ETC.)</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS COMPLETED BY A CPA CONTRACTED BY THE BOARD OF DIRECTORS. UPON COMPLETION OF THE DOCUMENT BY CPA, IT IS REVIEWED BY THE CHIEF FINANCIAL OFFICER/TREASURER OF THE BOARD OF DIRECTORS. THE CFO/TREASURER REVIEWS FORM 990 FOR ACCURACY BY COMPARING TO THE AUDITED FINANCIAL STATEMENTS AND OTHER SOURCES. UPON APPROVAL OF FORM 990 THE DOCUMENTS IS SIGNED BY THE AUTHORIZED MEMBER OF THE BOARD AND THEN PROCESSED BY MANAGEMENT COMPANY'S ACCOUNTS PAYABLE DEPARTMENT. THE FORM IS THEN SENT TO THE IRS VIA CERTIFIED MAIL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS RECEIVE GOVERNING DOCUMENTS OF THE CORPORATION WHEN THEY PURCHASE A HOME IN THE COMMUNITY. THIS INCLUDES THE CC&amp;R'S, BYLAWS &amp; ARTICLES, RULES AND REGULATIONS ALSO KNOWN AS THE ASSOCIATIONS POLICIES, THE MOST CURRENT BUDGET AND THE FINANCIAL STATEMENT WHICH INCLUDES THE AUDIT. ADDITIONALLY, ANY REVISION TO EXISTING POLICIES REQUIRE A THIRTY-DAY REVIEW BY THE MEMBERSHIP, ALLOWING TIME FOR THE MEMBERSHIP TO PROVIDE INPUT. THE BOARD OF DIRECTORS REVIEWS ALL COMMENTS RECEIVED AT THE NEXT REGULARLY SCHEDULED BOARD MEETING FOLLOWING THE COMPLETION OF THE THIRTY-DAY REVIEW PERIOD REQUIRED BY CALIFORNIA CIVIL CODE. THE BOARD OF DIRECTORS THEN FORMALLY ADOPTS THE REVISIONS TO THE POLICIES AT THE NEXT REGULARLY SCHEDULED BOARD MEETING. UPON APPROVAL OF THESE REVISIONS THE UPDATED POLICIES ARE THEN SENT TO ALL HOMEOWNERS. UPDATED FINANCIAL STATEMENTS ARE DISTRIBUTED TO THE MEMBERSHIP ANNUALLY VIA U.S. MAIL.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>TENNIS COURT MAINTENANCE 44,419 0 0 COMMUNITY AND SOCIAL 34,143 0 0 CAM 29,772 0 0 MANAGEMENT REIMBURSEABLES 25,889 0 0 PEST CONTROL 23,600 0 0 LIGHTING AND ELECTRICAL 18,590 0 0 PLAYGROUND 14,378 0 0 BAD DEBT EXPENSE 9,478 0 0 STATE INCOME TAX 6,193 0 0 TOTAL 206,462 0 0</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>