Civic Intelligence

Del Mar Highlands Neighborhood Homeowners' Association - C/O Seabreeze

EIN 33-0015016 • 501(c)4 • Aliso Viejo, CA

Profile

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.

26840 Aliso Viejo Pkwy 100Aliso Viejo, CA 92656

www.delmarhighlandsnhoa.com

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

93rd percentile

0.81x

Higher debt load relative to assets than 93% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Liabilities / Revenue

91st percentile

1.27x

Higher debt load relative to revenue than 91% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Net Margin

21st percentile

-10%

Higher net margin than 21% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Top Officer Pay

73rd percentile

$0

Higher top officer pay than 73% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)4 • $500k-$1M nonprofits • Source year 2025

Asset Growth

69th percentile

10%

Faster asset growth than 69% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Revenue Growth

23rd percentile

-9.8%

Faster revenue growth than 23% of similar nonprofits.

501(c)4 • $500k-$1M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Up

$952,831

Up $87,880 (+10%) from 2024

Liabilities

Up

$767,150

Up $149,265 (+24%) from 2024

Net Assets

Down

$185,681

Down $61,385 (-25%) from 2024

Operations
Liabilities / Revenue91st percentileNet Margin21st percentile

Revenue

Down

$603,641

Down $65,806 (-9.8%) from 2024

Expenses

Up

$665,026

Up $90,076 (+16%) from 2024

Net Income

Down

-$61,385

Down $155,882 (-165%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth69th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.0M$500K$0Assets 2016: $411,645Liabilities 2016: $71,547Net Assets 2016: $340,0982016Assets 2017: $327,389Liabilities 2017: $82,367Net Assets 2017: $245,0222017Assets 2018: $405,608Liabilities 2018: $97,514Net Assets 2018: $308,0942018Assets 2019: $468,088Liabilities 2019: $76,343Net Assets 2019: $391,7452019Assets 2020: $638,349Liabilities 2020: $598,402Net Assets 2020: $39,9472020Assets 2021: $671,260Liabilities 2021: $532,254Net Assets 2021: $139,0062021Assets 2022: $802,752Liabilities 2022: $639,985Net Assets 2022: $162,7672022Assets 2023: $845,381Liabilities 2023: $692,812Net Assets 2023: $152,5692023Assets 2024: $864,951Liabilities 2024: $617,885Net Assets 2024: $247,0662024Assets 2025: $952,831Liabilities 2025: $767,150Net Assets 2025: $185,6812025

Highlighted filing

2025

Assets$952,831
Liabilities$767,150
Net Assets$185,681
Open 2025 Filing

Operations Trend

Revenue Growth23rd percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$1.0M$500K$0-$500KRevenue 2016: $529,997Expenses 2016: $548,963Net Income 2016: -$18,9662016Revenue 2017: $526,026Expenses 2017: $621,102Net Income 2017: -$95,0762017Revenue 2018: $572,919Expenses 2018: $509,847Net Income 2018: $63,0722018Revenue 2019: $606,756Expenses 2019: $523,105Net Income 2019: $83,6512019Revenue 2020: $524,889Expenses 2020: $471,654Net Income 2020: $53,2352020Revenue 2021: $749,818Expenses 2021: $638,987Net Income 2021: $110,8312021Revenue 2022: $611,356Expenses 2022: $487,595Net Income 2022: $123,7612022Revenue 2023: $711,128Expenses 2023: $646,326Net Income 2023: $64,8022023Revenue 2024: $669,447Expenses 2024: $574,950Net Income 2024: $94,4972024Revenue 2025: $603,641Expenses 2025: $665,026Net Income 2025: -$61,3852025

Highlighted filing

2025

Revenue$603,641
Expenses$665,026
Net Income-$61,385
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$952,831
Liabilities
$767,150
Net assets
$185,681
Revenue
$603,641
Expenses
$665,026
Net income
-$61,385
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$9.53$7.67$1.86$6.04$6.65$0.61
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.65$6.18$2.47$6.69$5.75$0.94
2023Detailed filing. Detailed filing data is available for this year.$8.45$6.93$1.53$7.11$6.46$0.65
2022Detailed filing. Detailed filing data is available for this year.$8.03$6.40$1.63$6.11$4.88$1.24
2021Detailed filing. Detailed filing data is available for this year.$6.71$5.32$1.39$7.50$6.39$1.11
2020Detailed filing. Detailed filing data is available for this year.$6.38$5.98$0.40$5.25$4.72$0.53
2019Detailed filing. Detailed filing data is available for this year.$4.68$0.76$3.92$6.07$5.23$0.84
2018Detailed filing. Detailed filing data is available for this year.$4.06$0.98$3.08$5.73$5.10$0.63
2017Detailed filing. Detailed filing data is available for this year.$3.27$0.82$2.45$5.26$6.21$0.95
2016Detailed filing. Detailed filing data is available for this year.$4.12$0.72$3.40$5.30$5.49$0.19
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Sep 1, 2024 to Aug 31, 2025
Signed
Jan 29, 2026
Return Version
2024v5.5
Gross Receipts
$603,641
Mission and Program Overview

Mission

The specific and primary purposes of the association are to bring civic betterments and social improvements by providing for the preservation of the architecture and appearance of the community by owning, operating and maintaining the properties for use of all residents.

To provide and preserve for the use and enjoyment of the community, civic betterments and social improvements for an architecturally beautiful appearance and community oriented amenities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$494,892$708,473▲ $213,581
Savings and Temporary Cash Investments$358,000$232,000▼ $126,000
Cap Stk Tr Prin Current Funds$247,066$185,681▼ $61,385
Prepaid Expenses and Deferred Charges$2,724$6,270▲ $3,546
Accounts Receivable$9,335$6,088▼ $3,247
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$864,951$952,831▲ $87,880
Liabilities
Deferred Revenue$607,299$735,012▲ $127,713
Accounts Payable and Accrued Expenses$5,199$28,033▲ $22,834
Other Liabilities$5,387$4,105▼ $1,282
Total Liabilities$617,885$767,150▲ $149,265
Net Assets / Fund Balance
Total Net Assets Fund Balance$247,066$185,681▼ $61,385
Total Liabilities and Net Assets / Fund Balance$864,951$952,831▲ $87,880
Compensation and Service Providers
Top Officer Pay73rd percentile

Board Members and Trustees

NameTitle
Virginia BarnesPresident
Ray WhitwerVice President
Paul PereiraDirector
Roland GorrieDirector

Highest Paid Contractors

ContractorServicesLocationCompensation
Park West LandscapeLandscaping Services22421 GILBERTO SUITE A, Rancho Santa Margarita, CA 92688$157,860
Revenue and Support

Revenue Composition

Contributions and Grants
$572,681
Program Service Revenue
$9,963
Investment Income
$20,997
Other Revenue
$0
Change in Net Assets
$-61,385

Audited Revenue Reconciliation

Revenue per Audited Statements
$603,641
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$603,641
Total Revenue per Form 990
$603,641
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$665,026
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management-$73,505-$73,505
Insurance$27,036--$27,036
Other Expenses$44,777$25,563-$25,563
Fees for Services Legal$19,406--$19,406
All Other Expenses$2,074--$2,074
Fees for Services Accounting-$1,900-$1,900
Office Expenses$1,138--$1,138
Total Functional Expenses$564,058$100,968$0$665,026

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$665,026
Total Expenses per Audited Statements$665,026
Total Expenses per Form 990$665,026
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
Yes
Subject to proxy tax
Yes
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Deposits$3,950
State Income Taxes Payable$155
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Audit committee
No
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
Yes
Management duties delegated
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

“Association hires (under a competitive bid process approved by the board of directors) the services of a professional management company which manages the day to day administrative duties of the organization subject to the oversight of the board of directors. The management company acts as an agent for the association.”

Form 990, Part VI, Section A, Line 6

“As per the governing documents - residents become members by virtue of owning a unit in the community.”

Form 990, Part VI, Section A, Line 7A

“Members have voting rights accorded to then by virtue of owning a unit in the community as specified in the association's governing documents. The members elect a board of directors which provides oversight for the association business affairs as well as services provided by the management company.”

Form 990, Part VI, Section A, Line 7B

“The association's governing documents specify the various resolutions requiring membership approval. Most resolutions require only board of directors approval. The association complies with all state requirements for community interest developments regarding membership approval.”

Form 990, Part VI, Section B, Line 11B

“Association's board of directors reviews and approves the tax returns.”

Form 990, Part VI, Section B, Line 15

“The association has no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”

Form 990, Part VI, Section C, Line 18

“All documents required to be disclosed by the association are available upon request at the offices of its management company.”

Form 990, Part VI, Section C, Line 19

“All documents required to be disclosed by the association are available upon request at the offices of its management company.”

Filing and Contact Details

Filer

Filer Name
Del Mar Highlands Neighborhood
EIN
33-0015016
Phone
8588632198
Address
26840 ALISO VIEJO PKWY 100, ALISO VIEJO, CA 92656

Signing Officer

Name
Virginia Barnes
Title
President
Phone
8588632198
Signed
2026-01-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Virginia Barnes
Formed
1983
Legal Domicile
CA
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
7

Preparer

Firm
INOUYE SHIVELY KLATT & MCCORVEY CPA'S
Address
23282 MILL CREEK DR STE 200, LAGUNA HILLS, CA 92653
Preparer
Randall R Azar Ea
Phone
9495866640
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“The process of oversight of the association's audit preparation and approval has not changed during the current fiscal year.”

Raw XML Appendix340 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt05199
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt028033
IRS990/AccountsReceivableGrp/BOYAmt09335
IRS990/AccountsReceivableGrp/EOYAmt06088
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE COMMUNITY, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES.
IRS990/AllOtherExpensesGrp/ProgramServicesAmt02074
IRS990/AllOtherExpensesGrp/TotalAmt02074
IRS990/AuditCommitteeInd00
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0SEABREEZE MANAGEMENT
IRS990/BooksInCareOfDetail/PhoneNum08588632198
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt026840 ALISO VIEJO PARKWAY STE 100
IRS990/BooksInCareOfDetail/USAddress/CityNm0ALISO VIEJO
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0CA
IRS990/BooksInCareOfDetail/USAddress/ZIPCd092656
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0247066
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0185681
IRS990/CashNonInterestBearingGrp/BOYAmt0494892
IRS990/CashNonInterestBearingGrp/EOYAmt0708473
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0157860
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt022421 GILBERTO SUITE A
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0RANCHO SANTA MARGARITA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0CA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd092688
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0PARK WEST LANDSCAPE
IRS990/ContractorCompensationGrp/ServicesDesc0LANDSCAPING SERVICES
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0572681
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt020997
IRS990/CYOtherExpensesAmt0665026
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt09963
IRS990/CYRevenuesLessExpensesAmt0-61385
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0665026
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0603641
IRS990/DecisionsSubjectToApprovaInd01
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0607299
IRS990/DeferredRevenueGrp/EOYAmt0735012
IRS990/DelegationOfMgmtDutiesInd01
IRS990/Desc0THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.
IRS990/DescribedInSection501c3Ind00
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd01
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0564058
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt01900
IRS990/FeesForServicesAccountingGrp/TotalAmt01900
IRS990/FeesForServicesLegalGrp/ProgramServicesAmt019406
IRS990/FeesForServicesLegalGrp/TotalAmt019406
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt073505
IRS990/FeesForServicesManagementGrp/TotalAmt073505
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt05.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt15.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/PersonNm0VIRGINIA BARNES
IRS990/Form990PartVIISectionAGrp/PersonNm1PAUL PEREIRA
IRS990/Form990PartVIISectionAGrp/PersonNm2RAY WHITWER
IRS990/Form990PartVIISectionAGrp/PersonNm3ROLAND GORRIE
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/TitleTxt0PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1DIRECTOR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01983
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt04
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0603641
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt027036
IRS990/InsuranceGrp/TotalAmt027036
IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt020997
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt020997
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt02
IRS990/IRPDocumentW2GCnt00
IRS990/LegalDomicileStateCd0CA
IRS990/LoanOutstandingInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt0572681
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0THE SPECIFIC AND PRIMARY PURPOSES OF THE ASSOCIATION ARE TO BRING CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS BY PROVIDING FOR THE PRESERVATION OF THE ARCHITECTURE AND APPEARANCE OF THE COMMUNITY BY OWNING, OPERATING AND MAINTAINING THE PROPERTIES FOR USE OF ALL RESIDENTS.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0247066
IRS990/NetAssetsOrFundBalancesEOYAmt0185681
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NondeductibleContributionsInd00
IRS990/OfficeExpensesGrp/ProgramServicesAmt01138
IRS990/OfficeExpensesGrp/TotalAmt01138
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501cInd0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherExpensesGrp/Desc0LANDSCAPE SERVICES
IRS990/OtherExpensesGrp/Desc1WATER
IRS990/OtherExpensesGrp/Desc2PEST CONTROL
IRS990/OtherExpensesGrp/Desc3GENERAL AND ADMINISTRAT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt025563
IRS990/OtherExpensesGrp/ProgramServicesAmt0296302
IRS990/OtherExpensesGrp/ProgramServicesAmt1173325
IRS990/OtherExpensesGrp/ProgramServicesAmt244777
IRS990/OtherExpensesGrp/TotalAmt0296302
IRS990/OtherExpensesGrp/TotalAmt1173325
IRS990/OtherExpensesGrp/TotalAmt244777
IRS990/OtherExpensesGrp/TotalAmt325563
IRS990/OtherLiabilitiesGrp/BOYAmt05387
IRS990/OtherLiabilitiesGrp/EOYAmt04105
IRS990/PartialLiquidationInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt02724
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt06270
IRS990/PrincipalOfficerNm0VIRGINIA BARNES
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0531390
IRS990/ProgramServiceRevenueGrp/Desc0OTHER PROGRAM SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt09963
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt09963
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0640729
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt018193
IRS990/PYOtherExpensesAmt0574950
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt010525
IRS990/PYRevenuesLessExpensesAmt094497
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0574950
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0669447
IRS990/ReconcilationRevenueExpnssAmt0-61385
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd00
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt030960
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0358000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0232000
IRS990/ScheduleBRequiredInd00
IRS990ScheduleC/AgreeCarryoverPriorYearInd00
IRS990ScheduleC/OnlyInHouseLobbyingInd01
IRS990ScheduleC/SubstantiallyAllDuesNondedInd01
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE C
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0665026
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13950
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0STATE INCOME TAXES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REFUNDABLE DEPOSITS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0603641
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt0665026
IRS990ScheduleD/TotalLiabilityAmt04105
IRS990ScheduleD/TotalRevenuePerForm990Amt0603641
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0603641
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0665026
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ASSOCIATION HIRES (UNDER A COMPETITIVE BID PROCESS APPROVED BY THE BOARD OF DIRECTORS) THE SERVICES OF A PROFESSIONAL MANAGEMENT COMPANY WHICH MANAGES THE DAY TO DAY ADMINISTRATIVE DUTIES OF THE ORGANIZATION SUBJECT TO THE OVERSIGHT OF THE BOARD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEN BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY AS SPECIFIED IN THE ASSOCIATION'S GOVERNING DOCUMENTS. THE MEMBERS ELECT A BOARD OF DIRECTORS WHICH PROVIDES OVERSIGHT FOR THE ASSOCIATION BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XII, LINE 2C
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0864951
IRS990/TotalAssetsEOYAmt0952831
IRS990/TotalAssetsGrp/BOYAmt0864951
IRS990/TotalAssetsGrp/EOYAmt0952831
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0572681
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0100968
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0564058
IRS990/TotalFunctionalExpensesGrp/TotalAmt0665026
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0617885
IRS990/TotalLiabilitiesEOYAmt0767150
IRS990/TotalLiabilitiesGrp/BOYAmt0617885
IRS990/TotalLiabilitiesGrp/EOYAmt0767150
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0247066
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0185681
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0564058
IRS990/TotalProgramServiceRevenueAmt09963
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt030960
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0603641
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt07
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0864951
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0952831
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt026840 ALISO VIEJO PKWY 100
IRS990/USAddress/CityNm0ALISO VIEJO
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092656
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0WWW.DELMARHIGHLANDSNHOA.COM
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0VIRGINIA BARNES
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum08588632198
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-01-29
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0DEL MAR HIGHLANDS NEIGHBORHOOD
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HOMEOWNERS' ASSOCIATION - C/O SEABREEZE
ReturnHeader/Filer/BusinessNameControlTxt0DELM
ReturnHeader/Filer/EIN0330015016
ReturnHeader/Filer/PhoneNum08588632198
ReturnHeader/Filer/USAddress/AddressLine1Txt026840 ALISO VIEJO PKWY 100
ReturnHeader/Filer/USAddress/CityNm0ALISO VIEJO
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092656
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330382278
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0INOUYE SHIVELY KLATT & MCCORVEY CPA'S
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt023282 MILL CREEK DR STE 200
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA HILLS
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092653
ReturnHeader/PreparerPersonGrp/PhoneNum09495866640
ReturnHeader/PreparerPersonGrp/PreparationDt02026-01-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RANDALL R AZAR EA
ReturnHeader/ReturnTs02026-01-29T18:10:18-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-09-01
ReturnHeader/TaxPeriodEndDt02025-08-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.