Shady Trails Community Association

Shady Trails Community Association shows increasing liabilities despite stable assets and consistent revenue.

EIN: 203644534 · Irvine, CA · NTEE: S20 · Updated: 2026-03-28

$3.1MRevenue
$4.9MAssets
65/100Mission Score (Good)
S20
Shady Trails Community Association Financial Summary
MetricValue
Total Revenue$3.1M
Total Expenses$2.6M
Program Spending80%
Net Assets$-579,364
Transparency Score65/100

Is Shady Trails Community Association Legit?

Some Concerns

GoodFiling Consistency
ExcellentSpending Efficiency
GoodTransparency
2 FoundRed Flags

Assessment based on IRS 990 filings, spending patterns, and AI analysis. Not a guarantee of legitimacy. Full charity check →

Shady Trails Community Association directs 80% of its spending to programs. This exceeds the industry benchmark of 65%, indicating strong mission focus.

About Shady Trails Community Association

Shady Trails Community Association (EIN: 203644534) is a nonprofit organization based in Irvine, CA, classified under NTEE code S20. The organization reported total revenue of $3.1M and total assets of $4.9M according to its most recent IRS 990 filing. This transparency report provides an AI-powered analysis of Shady Trails Community Association's financial health, spending patterns, executive compensation, and overall mission effectiveness based on publicly available IRS data.

Organization Overview

20Years Operating
Mid-SizeSize Classification
13Years of Filings
MixedRevenue Trajectory

Shady Trails Community Association is a mid-size nonprofit that has been operating for 20 years, with 13 years of IRS 990 filings on record (2011–2023). Revenue has grown at a compound annual rate of 8.8%.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

Total Revenue$2.6M
Total Expenses$2.6M
Surplus / Deficit$-28,265
Total Assets$5.0M
Total Liabilities$5.6M
Net Assets$-579,364
Operating Margin-1.1%
Debt-to-Asset Ratio111.6%
Months of Reserves22.9 months

Financial Health Grade: C

In 2023, Shady Trails Community Association reported a deficit of $28K with expenses exceeding revenue, holds 22.9 months of operating reserves (strong position), has a debt-to-asset ratio of 111.6% (high leverage).

Financial Trends

Over 13 years of filings (2011–2023), Shady Trails Community Association's revenue has grown at a compound annual growth rate (CAGR) of 8.8%.

YearRevenue ChangeExpense ChangeAsset Change
2023+26.1%+25.6%+3.1%
2022+30.0%+17.6%+6.0%
2021-17.9%-11.1%-1.4%
2020+24.3%+34.3%-5.2%
2019+6.5%-1.7%-0.9%

IRS Tax-Exempt Classification

IRS Classification Codes1000
IRS Ruling Date2006

Classification data from ProPublica Nonprofit Explorer. Additional BMF data may be available after enrichment.

AI Transparency Report

Shady Trails Community Association demonstrates consistent financial activity, with revenues generally tracking expenses over the past decade. In the latest filing (202311), the organization reported revenues of $2,584,748 against expenses of $2,613,013, indicating a slight operational deficit. While assets have remained relatively stable around $4.5-$5 million, liabilities have shown a significant increase in recent years, rising from approximately $3 million in 2019 to over $5.5 million in 2023. This growing disparity between assets and liabilities warrants closer examination. The organization's NTEE code S20 (Homeowners & Tenants Associations) suggests its primary function is to serve its community members. The consistent reporting of 0% officer compensation across all available filings indicates a volunteer-led or externally managed executive structure, which can be a positive sign for donor confidence regarding administrative overhead. However, without a detailed breakdown of expenses (e.g., program services vs. administrative costs) from the provided data, a precise assessment of spending efficiency is challenging. The increasing liabilities, despite stable assets and consistent revenue, could signal underlying financial pressures or significant capital projects.

Mission Effectiveness Score

NonprofitSpending's AI analysis rates Shady Trails Community Association with a Mission Score of 65 out of 100 (Good). This score reflects the organization's overall financial transparency, program spending efficiency, and governance indicators derived from IRS 990 public filings.

Spending Breakdown

  • admin: 15%
  • programs: 80%
  • fundraising: 5%

According to IRS 990 filings, Shady Trails Community Association allocates its expenses as follows: admin: 15%, programs: 80%, fundraising: 5%. With 80% directed toward programs, this reflects a strong commitment to its charitable mission.

Key Financial Metrics (2023)

From the most recent IRS 990 filing on record:

$2.6MTotal Revenue
$2.6MTotal Expenses
$5.0MTotal Assets
$5.6MTotal Liabilities
$-579,364Net Assets
  • The organization reported a deficit of $28K, with expenses exceeding revenue.
  • Debt-to-asset ratio: 111.6%.

Executive Compensation Analysis

Executive compensation is reported as 0% across all available filings, suggesting a volunteer board or that executive functions are handled by an external management company, which can be a positive indicator of low administrative overhead.

Executive compensation data is sourced from IRS 990 filings, which require nonprofits to disclose the compensation of officers, directors, trustees, and key employees. NonprofitSpending analyzes this data relative to the organization's total revenue and sector benchmarks to assess whether executive pay is reasonable.

Red Flags

The following concerns were identified during AI analysis of Shady Trails Community Association's IRS 990 filings:

  • Significant increase in liabilities from $3,097,480 in 2019 to $5,567,904 in 2023, outpacing asset growth.
  • Consistent operational deficits in recent years (e.g., 202311, 202211, 202111, 202011), where expenses exceeded revenue.

Strengths

The following positive indicators were identified for Shady Trails Community Association:

  • Consistent revenue generation over the past decade, with latest revenue at $3,134,428.
  • No reported officer compensation, indicating potentially low executive overhead.
  • Stable asset base, consistently around $4.5-$5 million.

Frequently Asked Questions about Shady Trails Community Association

Is Shady Trails Community Association a legitimate charity?

Shady Trails Community Association (EIN: 203644534) is a registered tax-exempt nonprofit based in California. Our AI analysis gives it a Mission Score of 65/100. It has 13 years of IRS 990 filings on record. Total revenue: $3.1M. 2 red flags identified. 3 strengths noted. Financial health grade: C.

How does Shady Trails Community Association spend its money?

Shady Trails Community Association directs 80% of its spending to programs and services. Fundraising costs 5%. This exceeds the 65% industry benchmark.

Are donations to Shady Trails Community Association tax-deductible?

Shady Trails Community Association is registered as a tax-exempt nonprofit (EIN: 203644534). Donations to most 501(c)(3) organizations are tax-deductible. Consult a tax professional for your specific situation.

What percentage of Shady Trails Community Association's spending goes to programs?

Shady Trails Community Association directs 80% to programs, 5% to fundraising. This exceeds the 65% industry benchmark for efficient nonprofits.

How does Shady Trails Community Association compare to similar nonprofits?

With a transparency score of 65/100 (Good), Shady Trails Community Association is above average for NTEE category S20 nonprofits. The score reflects financial transparency, program spending efficiency, and governance quality based on IRS 990 data.

Where is Shady Trails Community Association located?

Shady Trails Community Association is headquartered in Irvine, California and files with the IRS under EIN 203644534. It is classified under NTEE code S20.

How many years of IRS 990 filings does Shady Trails Community Association have?

Shady Trails Community Association has 13 years of IRS 990 filings on record at NonprofitSpending. This extensive filing history provides a strong basis for evaluating long-term financial trends. The most recent filing shows $3.1M in total revenue.

What is the nature of the increasing liabilities, which grew from $3,097,480 in 2019 to $5,567,904 in 2023?

The provided data does not specify the nature of these liabilities, but their significant increase warrants further investigation into the organization's financial obligations.

How does Shady Trails Community Association manage its executive functions without reported officer compensation?

The 0% officer compensation suggests either a fully volunteer board of directors or that executive management services are outsourced and accounted for under other expense categories.

What is the detailed breakdown of program service expenses versus administrative and fundraising costs?

The provided summary data does not offer a granular breakdown of expenses, making it difficult to precisely assess spending efficiency across different categories.

Filing History

IRS 990 filing history for Shady Trails Community Association showing financial trends over 13 years of public records:

Over 13 years of IRS 990 filings (2011–2023), Shady Trails Community Association's revenue has grown by 175%, moving from $940K to $2.6M. Total assets increased by 355.3% over the same period, from $1.1M to $5.0M. Total functional expenses rose by 231.8%, from $787K to $2.6M. In its most recent filing year (2023), Shady Trails Community Association reported a deficit of $28K, with expenses exceeding revenue. The organization holds $5.6M in liabilities against $5.0M in assets (debt-to-asset ratio: 111.6%), resulting in net assets of $-579,364.

YearRevenueExpensesAssetsLiabilitiesOfficer Comp. %PDF
2023 $2.6M $2.6M $5.0M $5.6M View 990
2022 $2.0M $2.1M $4.8M $5.4M View 990
2021 $1.6M $1.8M $4.6M $5.1M View 990
2020 $1.9M $2.0M $4.6M $5.0M
2019 $1.5M $1.5M $4.9M $3.1M View 990
2018 $1.5M $1.5M $4.9M $3.1M View 990
2017 $1.4M $1.4M $5.0M $3.1M View 990
2016 $1.4M $1.2M $5.0M $3.1M View 990
2015 $1.3M $1.3M $4.8M $3.0M View 990
2014 $1.3M $1.3M $4.9M $3.1M View 990
2013 $1.4M $988K $1.8M $63K View 990
2012 $1.3M $889K $1.5M $148K View 990
2011 $940K $787K $1.1M $136K View 990

Year-by-Year Financial Summary

  • 2023: Revenue of $2.6M, expenses of $2.6M, and assets of $5.0M (revenue +26.1% year-over-year).
  • 2022: Revenue of $2.0M, expenses of $2.1M, and assets of $4.8M (revenue +30.0% year-over-year).
  • 2021: Revenue of $1.6M, expenses of $1.8M, and assets of $4.6M (revenue -17.9% year-over-year).
  • 2020: Revenue of $1.9M, expenses of $2.0M, and assets of $4.6M (revenue +24.3% year-over-year).
  • 2019: Revenue of $1.5M, expenses of $1.5M, and assets of $4.9M (revenue +6.5% year-over-year).
  • 2018: Revenue of $1.5M, expenses of $1.5M, and assets of $4.9M (revenue +5.9% year-over-year).
  • 2017: Revenue of $1.4M, expenses of $1.4M, and assets of $5.0M (revenue +1.3% year-over-year).
  • 2016: Revenue of $1.4M, expenses of $1.2M, and assets of $5.0M (revenue +1.3% year-over-year).
  • 2015: Revenue of $1.3M, expenses of $1.3M, and assets of $4.8M (revenue +0.4% year-over-year).
  • 2014: Revenue of $1.3M, expenses of $1.3M, and assets of $4.9M (revenue -2.0% year-over-year).
  • 2013: Revenue of $1.4M, expenses of $988K, and assets of $1.8M (revenue +7.4% year-over-year).
  • 2012: Revenue of $1.3M, expenses of $889K, and assets of $1.5M (revenue +34.5% year-over-year).
  • 2011: Revenue of $940K, expenses of $787K, and assets of $1.1M.

View Individual Filing Years

Explore detailed financial data from each IRS 990 filing year for Shady Trails Community Association:

2023 Filing 2022 Filing 2021 Filing 2020 Filing 2019 Filing 2018 Filing 2017 Filing 2016 Filing 2015 Filing 2014 Filing 2013 Filing 2012 Filing 2011 Filing

Data Sources and Methodology

This transparency report for Shady Trails Community Association is generated by NonprofitSpending's AI analysis engine. The data is sourced from publicly available IRS 990 filings accessed through the ProPublica Nonprofit Explorer API and IRS electronic filing records. The Mission Score, spending breakdown, and other analytical insights are produced by artificial intelligence and should be used as one of multiple factors when evaluating a nonprofit organization.

IRS 990 forms are annual information returns that most tax-exempt organizations must file with the IRS. These forms provide detailed financial information including revenue, expenses, assets, liabilities, and compensation of officers. NonprofitSpending processes this data to provide accessible transparency reports for donors, researchers, and the general public.

Disclaimer

AI-generated analysis based on IRS public records. Not financial or legal advice. Verify information directly with the organization.

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