[Raycpa]

It sounds like you are a homeowners association.

Ordinarily you file a form 1120 or 1120 H, See instructions for 1120h and definitions:

http://www.irs.gov/pub/irs-prior/i1120h—2008.pdf

[Alberta's Child]

Thanks for the reference there, Raycpa.

The one wrinkle in my situation is that I'm dealing with a commercial condominium, and it looks as is that form is specifically for residential associations.