Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.09x
Liabilities / Revenue
49th percentile
Higher debt load relative to revenue than 49% of similar nonprofits.
Net Margin
13th percentile
Higher net margin than 13% 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
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Down$1,764,523
Down $270,369 (-13%) from 2017
Net Assets
Down$1,600,656
Down $323,523 (-17%) from 2017
Liabilities
Up$163,867
Up $53,154 (+48%) from 2017
Revenue And Expenses
Revenue
Up$1,845,687
Up $174,316 (+10%) from 2017
Expenses
Up$2,169,210
Up $93,145 (+4.5%) from 2017
Net Income
Up-$323,523
Up $81,171 (+20%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Mar 1, 2017 to Feb 28, 2018
- Signed
- Jun 19, 2018
- Return Version
- 2017v2.3
- Gross Receipts
- $1,845,687
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 | $1,587,436 | $1,405,382 | ▼ $182,054 |
| Savings and Temporary Cash Investments | $855,000 | $1,385,000 | ▲ $530,000 |
| Cash and Non-Interest-Bearing Accounts | $1,167,966 | $353,204 | ▼ $814,762 |
| Cap Stk Tr Prin Current Funds | $336,743 | $195,274 | ▼ $141,469 |
| Accounts Receivable | $5,902 | $16,270 | ▲ $10,368 |
| Prepaid Expenses and Deferred Charges | $4,485 | $5,058 | ▲ $573 |
| Total Assets | $2,034,892 | $1,764,523 | ▼ $270,369 |
| Other Assets Total | $1,539 | $4,991 | ▲ $3,452 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $49,124 | $102,791 | ▲ $53,667 |
| Other Liabilities | $61,589 | $61,076 | ▼ $513 |
| Total Liabilities | $110,713 | $163,867 | ▲ $53,154 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,924,179 | $1,600,656 | ▼ $323,523 |
| Total Liabilities and Net Assets / Fund Balance | $2,034,892 | $1,764,523 | ▼ $270,369 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Jim Kozel | President |
| Don Ware | Member at La |
| Rod Henderson | Secretary |
| Charlie Maerzke | Treasurer |
| Michael Moore | Vice Preside |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Mission Landscape Maintenance | Landscaping | PO BOX 15026, Santa Ana, CA 92735 | $1,050,851 |
| Nordic Security Services | Gate Security | 3001 REDHILL AVE, Costa Mesa, CA 92626 | $119,008 |
| Seabreeze Management Company | Property Mgt. | 26840 ALISO VIEJO PARKWAY SUITE 100, Aliso Viejo, CA 92656 | $111,498 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,707,467
- Program Service Revenue
- $125,396
- Investment Income
- $12,824
- Other Revenue
- $0
- Change in Net Assets
- $-323,523
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,169,210 |
| 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 | $207,618 | - | - | $207,618 |
| Other Expenses | $151,693 | - | - | $151,693 |
| Fees for Services Management | - | $112,814 | - | $112,814 |
| Fees for Services Other | - | $77,053 | - | $77,053 |
| Insurance | $36,542 | - | - | $36,542 |
| Fees for Services Legal | $34,101 | $1,925 | - | $36,026 |
| Total Functional Expenses | $1,977,418 | $191,792 | $0 | $2,169,210 |
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 | $50,331 |
| Refundable Deposit | $10,512 |
| Income Taxes Payable | $233 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Audit committee
- 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
- 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
“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. 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, 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 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 diretors reviews and approves the tax returns.”
Form 990, Page 6, Part VI, Line 15A
“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, 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
- 9498551800
- Address
- 26840 ALISO VIEJO PKWY SUITE 100, ALISO VIEJO, CA 92656
Signing Officer
- Name
- Michael Moore
- Title
- Vice President
- Phone
- 9498551800
- Signed
- 2018-06-19
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Michael Moore
- Formed
- 1987
- Legal Domicile
- CA
- Voting Board Members
- 5
- Independent Board Members
- 5
- Employees
- 0
- Volunteers
- 9
Preparer
- Firm
- Newman and Associates Inc
- Address
- 3141 TIGER RUN CT STE 102, CARLSBAD, CA 92010-6649
- Preparer
- Jeremy Newman
- Phone
- 7602744029
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 Appendix343 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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|---|---|---|
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| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 102791 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 5902 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 16270 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| 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. |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 207618 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 207618 |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | SEABREEZE |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 9498551800 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 26840 ALISO VIEJO PARKWAY SUITE 10 |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | ALISO VIEJO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 92656 |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | 336743 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | 195274 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 1167966 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 353204 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 3 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | false |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 1050851 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 119008 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 111498 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 15026 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 3001 REDHILL AVE |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 26840 ALISO VIEJO PARKWAY SUITE 100 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | SANTA ANA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | COSTA MESA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | ALISO VIEJO |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | CA |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 92735 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 92626 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 92656 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | MISSION LANDSCAPE MAINTENANCE |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | NORDIC SECURITY SERVICES |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | SEABREEZE MANAGEMENT COMPANY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | LANDSCAPING |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | GATE SECURITY |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | PROPERTY MGT. |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1707467 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 12824 |
| IRS990/CYOtherExpensesAmt | 0 | 2169210 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 125396 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -323523 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 2169210 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1845687 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | true |
| 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 | false |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1778233 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1925 |
| IRS990/FeesForServicesLegalGrp/ProgramServicesAmt | 0 | 34101 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 36026 |
| IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt | 0 | 112814 |
| IRS990/FeesForServicesManagementGrp/TotalAmt | 0 | 112814 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 77053 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 77053 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| 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 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| 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 | CHARLIE MAERZKE |
| 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 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER AT LA |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | false |
| IRS990/Form990TFiledInd | 0 | true |
| IRS990/FormationYr | 0 | 1987 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 5 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1845687 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 36542 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 36542 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 10365 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12824 |
| IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt | 0 | 2459 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/IRPDocumentCnt | 0 | 18 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | CA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 1707467 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| 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. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1924179 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1600656 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 1459 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501cInd | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1539 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 4991 |
| IRS990/OtherExpensesGrp/Desc | 0 | LANDSCAPE AND IRRIGATION |
| IRS990/OtherExpensesGrp/Desc | 1 | MRR |
| IRS990/OtherExpensesGrp/Desc | 2 | TREE TRIMMING |
| IRS990/OtherExpensesGrp/Desc | 3 | UTILITIES |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 463849 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 178692 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 151693 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 904923 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 463849 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 178692 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 151693 |
| IRS990/OtherInd | 0 | X |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 61589 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 61076 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 5058 |
| IRS990/PrincipalOfficerNm | 0 | MICHAEL MOORE |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | REBATE INCOME |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | OTHER MEMBER INCOME |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 97500 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 27896 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | A SUBDIVISION WITHIN THE COMMUNITY ASSOCIATION IS THE PALMILLA COST CENTER WHICH CONSISTS OF 1120 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 | 198952 |
| IRS990/ProgSrvcAccomActy2Grp/RevenueAmt | 0 | 248434 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 1630031 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYInvestmentIncomeAmt | 0 | 8232 |
| IRS990/PYOtherExpensesAmt | 0 | 2076065 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 33108 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -404694 |
| IRS990/PYTotalExpensesAmt | 0 | 2076065 |
| IRS990/PYTotalRevenueAmt | 0 | 1671371 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -323523 |
| IRS990/RelatedEntityInd | 0 | false |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | false |
| IRS990/ReportOtherLiabilitiesInd | 0 | true |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 1597253 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 1587436 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 1405382 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 855000 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1385000 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleC/AgreeCarryoverPriorYearInd | 0 | false |
| IRS990ScheduleC/OnlyInHouseLobbyingInd | 0 | true |
| IRS990ScheduleC/SubstantiallyAllDuesNondedInd | 0 | true |
| IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt | 0 | THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES. |
| IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE C, PART IV |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 50331 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 10512 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 233 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PREPAID ASSESSMENTS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | REFUNDABLE DEPOSIT |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | INCOME TAXES PAYABLE |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 61076 |
| 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 | 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. 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 | 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 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 DIRETORS REVIEWS AND APPROVES THE TAX RETURNS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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 | 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 |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990/SubjectToProxyTaxInd | 0 | true |
| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
| IRS990/TempOrPermanentEndowmentsInd | 0 | false |
| IRS990/TerminateOperationsInd | 0 | false |
| IRS990/TotalAssetsBOYAmt | 0 | 2034892 |
| IRS990/TotalAssetsEOYAmt | 0 | 1764523 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2034892 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1764523 |
| IRS990/TotalCompGreaterThan150KInd | 0 | false |
| IRS990/TotalContributionsAmt | 0 | 1707467 |
| IRS990/TotalEmployeeCnt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 191792 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 1977418 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2169210 |
| IRS990/TotalGrossUBIAmt | 0 | 2459 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 110713 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 163867 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 110713 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 163867 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 1924179 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 1600656 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 1977185 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 125396 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 135761 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1845687 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 2459 |
| IRS990/TotalVolunteersCnt | 0 | 9 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 2034892 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1764523 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | true |
| IRS990/UponRequestInd | 0 | X |
| IRS990/VotingMembersGoverningBodyCnt | 0 | 5 |
| IRS990/VotingMembersIndependentCnt | 0 | 5 |
| IRS990/WebsiteAddressTxt | 0 | N/A |
| IRS990/WhistleblowerPolicyInd | 0 | false |
| ReturnHeader/BuildTS | 0 | 2018-06-14 16:35:46Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | MICHAEL MOORE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | VICE PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 9498551800 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2018-06-19 |
| 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 | 26840 ALISO VIEJO PKWY SUITE 100 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | ALISO VIEJO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 92656 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId | 0 | 7DD2B39456CB59AEA4CBD3A4B9242964831D03B0 |
| ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId | 0 | CDAA69C8E48286D7E8E77F86895B9B0F57C8F28A |
| ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd | 0 | P |
| ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt | 0 | 167.68.16.49 |
| ReturnHeader/FilingSecurityInformation/IPDt | 0 | 2018-06-22 |
| ReturnHeader/FilingSecurityInformation/IPTimezoneCd | 0 | CD |
| ReturnHeader/FilingSecurityInformation/IPTm | 0 | 12:32:39 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 263519134 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | NEWMAN AND ASSOCIATES INC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 3141 TIGER RUN CT STE 102 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | CARLSBAD |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 920106649 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7602744029 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2018-06-22 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | JEREMY NEWMAN |
| ReturnHeader/ReturnTs | 0 | 2018-06-22T10:32:39-07:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990 |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2017-03-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2018-02-28 |
| ReturnHeader/TaxYr | 0 | 2017 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,764,523
- Liabilities
- $163,867
- Net assets
- $1,600,656
- Revenue
- $1,845,687
- Expenses
- $2,169,210
- Net income
- -$323,523