Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
Niguel Summit Community Association
EIN 33-0230336 • 501(c)4 • Irvine, 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.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.82x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
30th percentile
Higher net margin than 30% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
61st percentile
Faster revenue growth than 61% of similar nonprofits.
Balance Sheet
Assets
Up$3,896,252
Up $354,881 (+10%) from 2024
Liabilities
Up$3,195,477
Up $382,027 (+14%) from 2024
Net Assets
Down$700,775
Down $27,146 (-3.7%) from 2024
Revenue
Down$3,420,854
Down $284,099 (-7.7%) from 2024
Expenses
Up$3,448,000
Up $3,493 (+0.1%) from 2024
Net Income
Down-$27,146
Down $287,592 (-110%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,896,252
- Liabilities
- $3,195,477
- Net assets
- $700,775
- Revenue
- $3,420,854
- Expenses
- $3,448,000
- Net income
- -$27,146
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Mar 1, 2024 to Feb 28, 2025
- Signed
- Jul 14, 2025
- Return Version
- 2024v5.0
- Gross Receipts
- $3,420,854
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.
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $2,330,786 | $2,723,635 | ▲ $392,849 |
| Savings and Temporary Cash Investments | $1,111,607 | $955,859 | ▼ $155,748 |
| Cap Stk Tr Prin Current Funds | $727,921 | $700,775 | ▼ $27,146 |
| Accounts Receivable | $29,958 | $149,304 | ▲ $119,346 |
| Prepaid Expenses and Deferred Charges | $51,135 | $56,239 | ▲ $5,104 |
| Total Assets | $3,541,371 | $3,896,252 | ▲ $354,881 |
| Other Assets Total | $17,885 | $11,215 | ▼ $6,670 |
| Liabilities | |||
| Other Liabilities | $2,672,967 | $2,887,868 | ▲ $214,901 |
| Accounts Payable and Accrued Expenses | $54,214 | $237,919 | ▲ $183,705 |
| Deferred Revenue | $86,269 | $69,690 | ▼ $16,579 |
| Total Liabilities | $2,813,450 | $3,195,477 | ▲ $382,027 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $727,921 | $700,775 | ▼ $27,146 |
| Total Liabilities and Net Assets / Fund Balance | $3,541,371 | $3,896,252 | ▲ $354,881 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| James Kozel | President |
| Sherri Mcdaniel | Director at |
| Don Ware | Secretary |
| Candice Fullenkamp | Treasurer |
| Roderic Henderson | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Park West | Landscaping | 22421 GILBERTO SUITE A, 22421 GILBERTO SUITE A, Rancho Santa Margarita, CA 92688 | $723,563 |
| Mission Landscape Maintenance | Landscaping | 16672 MILLIKAN AVE, 16672 MILLIKAN AVE, Irvine, CA 92606 | $692,768 |
| First Service Residential | Management | 15241 LAGUNA CANYON RD, 15241 LAGUNA CANYON RD, Irvine, CA 92618 | $196,808 |
| Mosaic Consulting | Landscaping | 23141 ARROYO VISTA, 23141 ARROYO VISTA, Rancho Santa Margarita, CA 92688 | $105,652 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $0
- Program Service Revenue
- $3,288,644
- Investment Income
- $132,210
- Other Revenue
- $0
- Change in Net Assets
- $-27,146
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,420,854
- Total Revenue per Audited Statements
- $3,420,854
- Total Revenue per Form 990
- $3,420,854
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $3,285,716 |
| Salaries, Compensation, and Employee Benefits | $162,284 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $162,284 | - | - | $162,284 |
| Insurance | $107,372 | - | - | $107,372 |
| Other Expenses | $91,043 | - | - | $91,043 |
| Fees for Services Management | - | $78,653 | - | $78,653 |
| Fees for Services Other | - | $70,962 | - | $70,962 |
| All Other Expenses | $52,927 | - | - | $52,927 |
| Fees for Services Legal | $37,139 | - | - | $37,139 |
| Total Functional Expenses | $3,298,385 | $149,615 | $0 | $3,448,000 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $3,448,000 |
| Total Expenses per Audited Statements | $3,448,000 |
| Total Expenses per Form 990 | $3,448,000 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- In-house lobbying only
- No
- Subject to proxy tax
- Yes
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Contract Liabilities | $2,884,309 |
| Income Tax Payable | $2,477 |
| Refundable Deposit | $1,082 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- Yes
- 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
- No
- 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, Page 6, Part VI, Line 3
“The 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, Page 6, Part VI, Line 6
“As per the governing documents, residents become members by virtue of owning a unit in the community. The association is made up of 12 delegate disticts with a toal of 1,432 members. 1,432 residential units occupy a site in laguna niguel, california.”
Form 990, Page 6, Part VI, Line 7A
“Members have voting rights accorded to them 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's business affairs as well as services provided by the management company.”
Form 990, Page 6, Part VI, 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, Page 6, Part VI, Line 11B
“Association's board of directors reviews and approves the tax returns.”
Form 990, Page 6, Part VI, Line 15A
“The association had no employees. The association does not compensate its officers or board of directors. No policy or procedure for compensation is required.”
Form 990, Page 6, Part VI, Line 18
“All documents required to be disclosed by the association are available upon request at the offices of its management company.”
Form 990, Page 6, Part VI, 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
- Niguel Summit Community Association
- EIN
- 33-0230336
- Phone
- 9494486000
- Address
- 15241 LAGUNA CANYON ROAD, IRVINE, CA 92618
Signing Officer
- Name
- James Kozel
- Title
- President
- Signed
- 2025-07-14
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- James Kozel
- Formed
- 1987
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 10
Preparer
- Firm
- Newman Certified Public Accountant Pc
- Address
- 2111 PALOMAR AIRPORT RD STE 140, CARLSBAD, CA 92011-1419
- Preparer
- Jeremy Newman
- Phone
- 8445607300
Supplemental Narrative
Additional Explanations
FORM 990 - ORGANIZATION'S 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.”
Raw XML Appendix366 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.
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92618 |
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| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 0 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 132210 |
| IRS990/CYOtherExpensesAmt | 0 | 3285716 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3288644 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -27146 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 162284 |
| IRS990/CYTotalExpensesAmt | 0 | 3448000 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
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| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 86269 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 69690 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, AND SIGNAGE IN THE PLANNED COMMUNITY IN LAGUNA NIGUEL, 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/DescribedInSection501c3Ind | 0 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
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| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 3096272 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
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| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 37139 |
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| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | DIRECTOR AT |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
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| IRS990/FSAuditedInd | 0 | true |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
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| IRS990/LoanOutstandingInd | 0 | false |
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| IRS990/MethodOfAccountingAccrualInd | 0 | X |
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| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | 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. |
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| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 12245 |
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| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
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| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 17885 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 11215 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE AND IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 1 | UTILITIES |
| IRS990/OtherExpensesGrp/Desc | 2 | GATE REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | COMMON AREA |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 155071 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 91043 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 2476605 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 215944 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 155071 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 91043 |
| IRS990/OtherInd | 0 | X |
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| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 2887868 |
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| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 56239 |
| IRS990/PrincipalOfficerNm | 0 | JAMES KOZEL |
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| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 813990 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEMBER ASSESSMENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | BAD DEBT RECOVERY |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | OTHER MEMBER INCOME |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3123911 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 127260 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 37473 |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 127260 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 37473 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | A SUBDIVISION WITHIN THE COMMUNITY ASSOCIATION IS THE PALMILLA COST CENTER WHICH CONSISTS OF 112 SINGLE FAMILY DETACHED HOMES. THIS SUBDIVISION WAS NOT SET UP AS A SEPARATE HOMEOWNERS ASSOCIATION AND IS COMBINED WITH THE MASTER ASSOCIATION. THE COST CENTER PROVIDES COMMON AREA MAINTENANCE FOR THIS SEPARATE SUBDIVISION. |
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| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 275136 |
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| IRS990/PYTotalExpensesAmt | 0 | 3444507 |
| IRS990/PYTotalRevenueAmt | 0 | 3704953 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -27146 |
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| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | false |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | false |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART IV |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3448000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2884309 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2477 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 1082 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CONTRACT LIABILITIES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | INCOME TAX PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | REFUNDABLE DEPOSIT |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3420854 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3448000 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 2887868 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3420854 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3448000 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | AS PER THE GOVERNING DOCUMENTS, RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY. THE ASSOCIATION IS MADE UP OF 12 DELEGATE DISTICTS WITH A TOAL OF 1,432 MEMBERS. 1,432 RESIDENTIAL UNITS OCCUPY A SITE IN LAGUNA NIGUEL, CALIFORNIA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MEMBERS HAVE VOTING RIGHTS ACCORDED TO THEM 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'S BUSINESS AFFAIRS AS WELL AS SERVICES PROVIDED BY THE MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ASSOCIATION HAD NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 - ORGANIZATION'S MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PAGE 6, PART VI, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjectToProxyTaxInd | 0 | true |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
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| IRS990/TotalAssetsEOYAmt | 0 | 3896252 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3541371 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3896252 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 149615 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3298385 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3448000 |
| IRS990/TotalGrossUBIAmt | 0 | 25351 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2813450 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3195477 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2813450 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3195477 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 727921 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 700775 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 3298385 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3288644 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 106859 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3288644 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3420854 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 25351 |
| IRS990/TotalVolunteersCnt | 0 | 10 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3541371 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 3896252 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 15241 LAGUNA CANYON ROAD |
| IRS990/USAddress/CityNm | 0 | IRVINE |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92618 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | NIGUELSUMMIT.NET |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JAMES KOZEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-07-14 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NIGUEL SUMMIT COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NIGU |
| ReturnHeader/Filer/EIN | 0 | 330230336 |
| ReturnHeader/Filer/PhoneNum | 0 | 9494486000 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 15241 LAGUNA CANYON ROAD |
| ReturnHeader/Filer/USAddress/CityNm | 0 | IRVINE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92618 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | false |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN CERTIFIED PUBLIC ACCOUNTANT PC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2111 PALOMAR AIRPORT RD STE 140 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 920111419 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8445607300 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-12-11 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2025-12-11T13:22:36-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-03-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-02-28 |
| ReturnHeader/TaxYr | 0 | 2024 |
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