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    <ReturnTs>2022-09-15T08:26:41-07:00</ReturnTs>
    <TaxPeriodEndDt>2021-12-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>201740374</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>BRIAN J LAPPIN CPA CHARTERED</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>10551 Barkley Ste 120</AddressLine1Txt>
        <CityNm>Overland Park</CityNm>
        <StateAbbreviationCd>KS</StateAbbreviationCd>
        <ZIPCd>66212</ZIPCd>
      </PreparerUSAddress>
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    <ReturnTypeCd>990EZ</ReturnTypeCd>
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    <Filer>
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        <BusinessNameLine1Txt>PINEHURST ESTATES HOMES ASSOCIATION</BusinessNameLine1Txt>
      </BusinessName>
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        <ZIPCd>66214</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>GENE CURTIS BOSWELL</PersonNm>
      <PersonTitleTxt>TREASURER</PersonTitleTxt>
      <PhoneNum>9133816041</PhoneNum>
      <SignatureDt>2022-09-15</SignatureDt>
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        <PersonLastNm>BOSWELL</PersonLastNm>
      </PersonFullName>
      <SSN>XXX-XX-XXXX</SSN>
    </SigningOfficerGrp>
    <PreparerPersonGrp>
      <PreparerPersonNm>BRIAN J LAPPIN CPA</PreparerPersonNm>
      <PTIN>P00422105</PTIN>
      <PhoneNum>9136483030</PhoneNum>
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        <FederatedAssuranceLevelCd>FAL1</FederatedAssuranceLevelCd>
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    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <MembershipDuesAmt>180190</MembershipDuesAmt>
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        <PersonNm>GERALD R MILLER</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>LARRY A SMITH</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHY JOHNSON</PersonNm>
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        <PersonNm>CHAD CILLESSEN</PersonNm>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>STACEY A GARIETY</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>MEAGAN WILLIAMS</PersonNm>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm>KATHLEEN ADAMS</PersonNm>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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          <BusinessNameLine1Txt>AGILE PROPERTY MANAGEMENT LLC</BusinessNameLine1Txt>
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        <USAddress>
          <AddressLine1Txt>11007 W 99TH ST</AddressLine1Txt>
          <CityNm>OVERLAND PARK</CityNm>
          <StateAbbreviationCd>KS</StateAbbreviationCd>
          <ZIPCd>66214</ZIPCd>
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        <PhoneNum>9133816041</PhoneNum>
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      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 8</FormAndLineReferenceDesc>
        <ExplanationTxt>PENALTY REVENUE 814.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>INSURANCE 2147.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MEETINGS 46.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>SOCIAL ACTIVITIES 778.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>HOSPITALITY 127.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>WEBSITE MAINTENANCE 342.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>MISC ADMIN 119.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING 1.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>PREPAID EXPENSES 4512. 1302.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ACCOUNTS RECEIVABLE 2213. 1452.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>DEPOSITS WITH HAKC 13700. 13700.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Form 990EZ, Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>ROUNDING 1.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
    <ReasonableCauseExplanation documentId="ReasonableCauseExplanation-01">
      <ExplanationTxt>DUE TO CHANGE IN COMPANY THAT HANDLED BOOKKEEPING SERVICES AND TREASURER, THE CPA WAS NOT NOTIFIED THAT AN EXTENSION NEEDED TO BE FILED. PROPER GUIDELINES HAVE BEEN PUT IN PLACE TO AVOID FUTURE RETURNS BEING FILED LATE.</ExplanationTxt>
    </ReasonableCauseExplanation>
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