Liabilities / Assets
47th percentile
Higher debt load relative to assets than 47% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.05x
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
10th percentile
Higher net margin than 10% of similar nonprofits.
Top Officer Pay
58th percentile
Higher top officer pay than 58% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Revenue Growth
Score unavailable
No earlier valid filing was available within the previous three public years.
Balance Sheet
Assets
$2,034,892
No earlier filing loaded for comparison.
Net Assets
$1,924,179
No earlier filing loaded for comparison.
Liabilities
$110,713
No earlier filing loaded for comparison.
Revenue And Expenses
Revenue
$1,671,371
No earlier filing loaded for comparison.
Expenses
$2,076,065
No earlier filing loaded for comparison.
Net Income
-$404,694
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Mar 1, 2016 to Feb 28, 2017
- Signed
- Oct 23, 2017
- Return Version
- 2016v3.0
- Gross Receipts
- $1,671,371
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 | |||
| Rtn Earn Endowment Incm Other Fnds | $1,868,039 | $1,587,436 | ▼ $280,603 |
| Cash and Non-Interest-Bearing Accounts | $1,261,252 | $1,167,966 | ▼ $93,286 |
| Savings and Temporary Cash Investments | $1,220,000 | $855,000 | ▼ $365,000 |
| Cap Stk Tr Prin Current Funds | $460,834 | $336,743 | ▼ $124,091 |
| Accounts Receivable | $5,900 | $5,902 | ▲ $2 |
| Prepaid Expenses and Deferred Charges | $4,479 | $4,485 | ▲ $6 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $0 | $0 | → $0 |
| Total Assets | $2,493,633 | $2,034,892 | ▼ $458,741 |
| Other Assets Total | $2,002 | $1,539 | ▼ $463 |
| Liabilities | |||
| Other Liabilities | $63,051 | $61,589 | ▼ $1,462 |
| Accounts Payable and Accrued Expenses | $101,709 | $49,124 | ▼ $52,585 |
| Total Liabilities | $164,760 | $110,713 | ▼ $54,047 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $2,328,873 | $1,924,179 | ▼ $404,694 |
| Total Liabilities and Net Assets / Fund Balance | $2,493,633 | $2,034,892 | ▼ $458,741 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jim Kozel | President |
| Michael Moore | Vice President |
| Don Ware | Member at Large |
| Rod Henderson | Secretary |
| Mike Hogan | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Mission Landscape Services | Landscape Service | PO BOX 15026, Santa Ana, CA 92735 | $1,208,498 |
| Moulton Niguel Water District | Water | PO BOX 30203, Laguna Niguel, CA 92607 | $162,171 |
| Seabreeze Management Company | Management | 39 ARGONAUT STE 100, Aliso Viejo, CA 92656 | $153,554 |
| Nordic Security Services | Security | 3001 RED HILL AVE 6, Costa Mesa, CA 92626 | $127,400 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,630,031
- Program Service Revenue
- $33,108
- Investment Income
- $8,232
- Other Revenue
- $0
- Change in Net Assets
- $-404,694
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,671,371
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $1,671,371
- Total Revenue per Form 990
- $1,671,371
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,076,065 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| All Other Expenses | $413,637 | $193,556 | - | $607,193 |
| Other Expenses | $162,171 | - | - | $162,171 |
| Total Functional Expenses | $1,882,509 | $193,556 | $0 | $2,076,065 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $2,076,065 |
| Total Expenses per Audited Statements | $2,076,065 |
| Total Expenses per Form 990 | $2,076,065 |
| 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 Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Prepaid Assessments | $50,735 |
| Deposits | $10,513 |
| Income Tax Payable | $341 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- 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. Association is made up of 12 delegate districts with a total of 1,432 members (1,432 residential units occupy a site in laguna niguel, california).”
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
- Niguel Summit Community Association
- EIN
- 33-0230336
- Phone
- 9498551800
- Address
- C/O SEABREEZE--39 ARGONAUT NO 100, ALISO VIEJO, CA 92656
Signing Officer
- Name
- Jim Kozel
- Title
- President
- Phone
- 9498551800
- Signed
- 2017-10-23
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jim Kozel
- Formed
- 1987
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 9
Preparer
- Firm
- INOUYE SHIVELY & KLATT CPA'S LLP
- Address
- 23041 AVE DE LA CARLOTA STE 310, LAGUNA HILLS, CA 92653-1531
- Preparer
- Douglas E Shively CPA
- Phone
- 9495866640
Supplemental Narrative
Additional Explanations
Form 990, Part IX, Line 24E
“Management fees: program service expenses 0. Management and general expenses 134,629. Fundraising expenses 0. Total expenses 134,629. Gate attendant: program service expenses 127,400. Management and general expenses 0. Fundraising expenses 0. Total expenses 127,400. Slope renovation: program service expenses 80,005. Management and general expenses 0. Fundraising expenses 0. Total expenses 80,005. Mailboxes: program service expenses 48,971. Management and general expenses 0. Fundraising expenses 0. Total expenses 48,971. Office supplies and postage: program service expenses 0. Management and general expenses 37,090. Fundraising expenses 0. Total expenses 37,090. Pest control: program service expenses 36,195. Management and general expenses 0. Fundraising expenses 0. Total expenses 36,195. Lighting: program service expenses 26,302. Management and general expenses 0. Fundraising expenses 0. Total expenses 26,302. Electricity : program service expenses 19,858. Management and general expenses 0. Fundraising expenses 0. Total expenses 19,858. General and administrative: program service expenses 0. Management and general expenses 18,537. Fundraising expenses 0. Total expenses 18,537. Painting: program service expenses 18,173. Management and general expenses 0. Fundraising expenses 0. Total expenses 18,173. Streets: program service expenses 12,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,000. Insurance: program service expenses 8,963. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,963. Telephone: program service expenses 8,856. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,856. Legal and collection: program service expenses 8,172. Management and general expenses 0. Fundraising expenses 0. Total expenses 8,172. Provision for doubtful accounts: program service expenses 5,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 5,000. Gate maintenance: program service expenses 3,861. Management and general expenses 0. Fundraising expenses 0. Total expenses 3,861. Audit and tax preparation: program service expenses 0. Management and general expenses 3,300. Fundraising expenses 0. Total expenses 3,300. Fencing/walls/gates: program service expenses 2,042. Management and general expenses 0. Fundraising expenses 0. Total expenses 2,042. Custodial services: program service expenses 1,558. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,558. Surveillance system: program service expenses 1,366. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,366. Guardhouse: program service expenses 1,176. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,176. Street sweeping: program service expenses 1,125. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,125. Reserve study: program service expenses 1,050. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,050. Income taxes: program service expenses 799. Management and general expenses 0. Fundraising expenses 0. Total expenses 799. Fountain: program service expenses 765. Management and general expenses 0. Fundraising expenses 0. Total expenses 765.”
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 Appendix370 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/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 49124 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5900 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 5902 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | 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. |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALISO VIEJO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92656 |
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| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
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| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 336743 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1167966 |
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| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
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| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
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| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 153554 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 127400 |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | COSTA MESA |
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| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | MOULTON NIGUEL WATER DISTRICT |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | SEABREEZE MANAGEMENT COMPANY |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | NORDIC SECURITY SERVICES |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPE SERVICE |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | WATER |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | MANAGEMENT |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | SECURITY |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1630031 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 8232 |
| IRS990/CYOtherExpensesAmt | 0 | 2076065 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 33108 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -404694 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2076065 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1671371 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 1 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 1 |
| IRS990/Desc | 0 | THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, 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 | 0 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 0 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1691516 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 5.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 5.00 |
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| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | JIM KOZEL |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MICHAEL MOORE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | MIKE HOGAN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | ROD HENDERSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | DON WARE |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER AT LARGE |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/Form990TFiledInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1671371 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
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| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 8232 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 1197 |
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| IRS990/IRPDocumentCnt | 0 | 18 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembershipDuesAmt | 0 | 1630031 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| 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 RESIDENTS. |
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| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2328873 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1924179 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2002 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1539 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE SERVICES |
| IRS990/OtherExpensesGrp/Desc | 1 | GENERAL MAINTENANCE AND |
| IRS990/OtherExpensesGrp/Desc | 2 | IRRIGATION REPAIRS |
| IRS990/OtherExpensesGrp/Desc | 3 | WATER |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 815995 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 247985 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 242721 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 162171 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 815995 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 247985 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 242721 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 162171 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 63051 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 61589 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 0 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 4479 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 4485 |
| IRS990/PrincipalOfficerNm | 0 | JIM KOZEL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| 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. |
| IRS990/ProgSrvcAccomActy2Grp/ExpenseAmt | 0 | 190993 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 6988 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1626648 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 5799 |
| IRS990/PYOtherExpensesAmt | 0 | 1462386 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 41713 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 211774 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/PYTotalExpensesAmt | 0 | 1462386 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1674160 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -404694 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 0 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 33155 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1868039 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1587436 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 1220000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 855000 |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | 0 |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | 1 |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | 1 |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990 SCHEDULE C |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2076065 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 50735 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 10513 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 341 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID ASSESSMENTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEPOSITS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INCOME TAX PAYABLE |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1671371 |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2076065 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 61589 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1671371 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1671371 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2076065 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 | 1 | AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY. ASSOCIATION IS MADE UP OF 12 DELEGATE DISTRICTS WITH A TOTAL OF 1,432 MEMBERS (1,432 RESIDENTIAL UNITS OCCUPY A SITE IN LAGUNA NIGUEL, CALIFORNIA). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | 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 | 4 | ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE 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/ExplanationTxt | 6 | ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY. |
| 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 | MANAGEMENT FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 134,629. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 134,629. GATE ATTENDANT: PROGRAM SERVICE EXPENSES 127,400. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 127,400. SLOPE RENOVATION: PROGRAM SERVICE EXPENSES 80,005. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 80,005. MAILBOXES: PROGRAM SERVICE EXPENSES 48,971. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 48,971. OFFICE SUPPLIES AND POSTAGE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 37,090. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 37,090. PEST CONTROL: PROGRAM SERVICE EXPENSES 36,195. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,195. LIGHTING: PROGRAM SERVICE EXPENSES 26,302. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 26,302. ELECTRICITY : PROGRAM SERVICE EXPENSES 19,858. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 19,858. GENERAL AND ADMINISTRATIVE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 18,537. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,537. PAINTING: PROGRAM SERVICE EXPENSES 18,173. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 18,173. STREETS: PROGRAM SERVICE EXPENSES 12,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,000. INSURANCE: PROGRAM SERVICE EXPENSES 8,963. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,963. TELEPHONE: PROGRAM SERVICE EXPENSES 8,856. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,856. LEGAL AND COLLECTION: PROGRAM SERVICE EXPENSES 8,172. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 8,172. PROVISION FOR DOUBTFUL ACCOUNTS: PROGRAM SERVICE EXPENSES 5,000. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5,000. GATE MAINTENANCE: PROGRAM SERVICE EXPENSES 3,861. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,861. AUDIT AND TAX PREPARATION: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3,300. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3,300. FENCING/WALLS/GATES: PROGRAM SERVICE EXPENSES 2,042. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,042. CUSTODIAL SERVICES: PROGRAM SERVICE EXPENSES 1,558. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,558. SURVEILLANCE SYSTEM: PROGRAM SERVICE EXPENSES 1,366. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,366. GUARDHOUSE: PROGRAM SERVICE EXPENSES 1,176. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,176. STREET SWEEPING: PROGRAM SERVICE EXPENSES 1,125. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,125. RESERVE STUDY: PROGRAM SERVICE EXPENSES 1,050. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,050. INCOME TAXES: PROGRAM SERVICE EXPENSES 799. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 799. FOUNTAIN: PROGRAM SERVICE EXPENSES 765. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 765. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THE PROCESS OF OVERSIGHT OF THE ASSOCIATION'S AUDIT PREPARATION AND APPROVAL HAS NOT CHANGED DURING THE CURRENT FISCAL YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 3 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION A, LINE 7B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 18 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART IX, LINE 24E |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | FORM 990 PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 0 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 1 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2493633 |
| IRS990/TotalAssetsEOYAmt | 0 | 2034892 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2493633 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2034892 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1630031 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 193556 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1882509 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2076065 |
| IRS990/TotalGrossUBIAmt | 0 | 1197 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 164760 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 110713 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 164760 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 110713 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 2328873 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1924179 |
| IRS990/TotalOtherCompensationAmt | 0 | 0 |
| IRS990/TotalOthProgramServiceRevGrp/RelatedOrExemptFuncIncomeAmt | 0 | 33108 |
| IRS990/TotalOthProgramServiceRevGrp/TotalRevenueColumnAmt | 0 | 33108 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1882509 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 33108 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 40143 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1671371 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 1197 |
| IRS990/TotalVolunteersCnt | 0 | 9 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2493633 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2034892 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 1 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | C/O SEABREEZE--39 ARGONAUT NO 100 |
| IRS990/USAddress/CityNm | 0 | ALISO VIEJO |
| IRS990/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/USAddress/ZIPCd | 0 | 92656 |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | 0 |
| ReturnHeader/BuildTS | 0 | 2017-02-10 21:41:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | JIM KOZEL |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9498551800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2017-10-23 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | NIGUEL SUMMIT COMMUNITY ASSOCIATION |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | NIGU |
| ReturnHeader/Filer/EIN | 0 | 330230336 |
| ReturnHeader/Filer/PhoneNum | 0 | 9498551800 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | C/O SEABREEZE--39 ARGONAUT NO 100 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ALISO VIEJO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92656 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 13059B6995C3C8DB3878ED2C52B944A0E2F48F03 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | 13059B6995C3C8DB3878ED2C52B944A0E2F48F03 |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 98.189.7.117 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2017-10-23 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | PD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 12:51:37 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 330382278 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | INOUYE SHIVELY & KLATT CPA'S LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 23041 AVE DE LA CARLOTA STE 310 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | LAGUNA HILLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 926531531 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 9495866640 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2017-10-23 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DOUGLAS E SHIVELY CPA |
| ReturnHeader/ReturnTs | 0 | 2017-12-11T10:30:37-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2016-03-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2017-02-28 |
| ReturnHeader/TaxYr | 0 | 2016 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,034,892
- Liabilities
- $110,713
- Net assets
- $1,924,179
- Revenue
- $1,671,371
- Expenses
- $2,076,065
- Net income
- -$404,694