Civic Intelligence

Foothill Business Association

EIN 33-0397663 • 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 residents.

PO Box 52798Irvine, CA 92619

n/A

Siviq Scores

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

Liabilities / Assets

51st percentile

0.04x

Higher debt load relative to assets than 51% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

48th percentile

0.05x

Higher debt load relative to revenue than 48% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Net Margin

24th percentile

-4.5%

Higher net margin than 24% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

65th percentile

$0

Higher top officer pay than 65% of similar nonprofits.

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

501(c)4 • $1M-$5M nonprofits • Source year 2025

Asset Growth

34th percentile

0.1%

Faster asset growth than 34% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Revenue Growth

32nd percentile

0.3%

Faster revenue growth than 32% of similar nonprofits.

501(c)4 • $1M-$5M nonprofits • Annualized from 2023 to 2025

Assets

Up

$1,303,740

Up $10,665 (+0.8%) from 2024

Liabilities

Flat

$54,605

Flat from 2024

Net Assets

Up

$1,249,135

Up $10,665 (+0.9%) from 2024

Revenue

Down

$1,183,445

Down $57,766 (-4.7%) from 2024

Expenses

Up

$1,236,794

Up $40,877 (+3.4%) from 2024

Net Income

Down

-$53,349

Down $98,643 (-218%) from 2024

Trend Graphs

Balance Sheet Trend

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

$2.0M$1.0M$0-$1.0MAssets 2016: $1,711,403Liabilities 2016: $224,476Net Assets 2016: $1,486,9272016Assets 2017: $1,755,661Liabilities 2017: $186,723Net Assets 2017: $1,568,9382017Assets 2018: $1,714,626Liabilities 2018: $145,413Net Assets 2018: $1,569,2132018Assets 2019: $1,804,617Liabilities 2019: $159,048Net Assets 2019: $1,645,5692019Assets 2020: $1,636,015Liabilities 2020: $1,782,861Net Assets 2020: -$146,8462020Assets 2021: $1,824,726Liabilities 2021: $1,896,965Net Assets 2021: -$72,2392021Assets 2022: $1,363,357Liabilities 2022: $54,605Net Assets 2022: $1,308,7522022Assets 2023: $1,300,239Liabilities 2023: $54,605Net Assets 2023: $1,245,6342023Assets 2024: $1,293,075Liabilities 2024: $54,605Net Assets 2024: $1,238,4702024Assets 2025: $1,303,740Liabilities 2025: $54,605Net Assets 2025: $1,249,1352025

Highlighted filing

2025

Assets$1,303,740
Liabilities$54,605
Net Assets$1,249,135

Operations Trend

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

$1.5M$1.0M$500K$0-$500KRevenue 2016: $1,135,953Expenses 2016: $982,072Net Income 2016: $153,8812016Revenue 2017: $1,203,042Expenses 2017: $1,121,031Net Income 2017: $82,0112017Revenue 2018: $1,182,153Expenses 2018: $1,181,878Net Income 2018: $2752018Revenue 2019: $1,175,638Expenses 2019: $1,099,282Net Income 2019: $76,3562019Revenue 2020: $1,267,613Expenses 2020: $1,402,296Net Income 2020: -$134,6832020Revenue 2021: $1,177,551Expenses 2021: $1,102,944Net Income 2021: $74,6072021Revenue 2022: $1,377,715Expenses 2022: $1,320,102Net Income 2022: $57,6132022Revenue 2023: $1,175,492Expenses 2023: $1,175,163Net Income 2023: $3292023Revenue 2024: $1,241,211Expenses 2024: $1,195,917Net Income 2024: $45,2942024Revenue 2025: $1,183,445Expenses 2025: $1,236,794Net Income 2025: -$53,3492025

Highlighted filing

2025

Revenue$1,183,445
Expenses$1,236,794
Net Income-$53,349

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Feb 1, 2024 to Jan 31, 2025
Signed
Apr 30, 2025
Return Version
2024v5.1
Gross Receipts
$1,183,445
Mission and Program Overview

Mission

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

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

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$1,207,471$1,271,484▲ $64,013
Cap Stk Tr Prin Current Funds$1,207,471$1,271,484▲ $64,013
Cash and Non-Interest-Bearing Accounts$85,604$32,256▼ $53,348
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$30,999$-22,349▼ $53,348
Total Assets$1,293,075$1,303,740▲ $10,665
Liabilities
Escrow Account Liability$54,605$54,605→ $0
Total Liabilities$54,605$54,605→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,238,470$1,249,135▲ $10,665
Total Liabilities and Net Assets / Fund Balance$1,293,075$1,303,740▲ $10,665
Compensation and Service Providers

Board Members and Trustees

NameTitle
Sandy DiazVice President
Bob SearlesChief Executive Officer
Iman JonesChief Financial Officer
Deborah HonMember at Large
Julie EdmistonSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Park West Landscape Maintenance INC-22421 GILBERTO SUITE A, Rancho Santa Margarita, CA 92688$686,025
Park West Tree Care INC-22421 GILBERTO SUITE A, Rancho Santa Margarita, CA 92688$225,300
Revenue and Support

Revenue Composition

Contributions and Grants
$1,126,104
Program Service Revenue
$0
Investment Income
$57,341
Other Revenue
$0
Change in Net Assets
$-53,349
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,236,794
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Management$44,112$44,112-$88,224
Fees for Services Legal$35,371$20,774-$56,145
Insurance$5,970$11,087-$17,057
Office Expenses-$12,084-$12,084
Other Expenses$3,286--$3,286
Fees for Services Accounting-$790-$790
All Other Expenses$143--$143
Total Functional Expenses$1,147,947$88,847$0$1,236,794
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
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

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 bord of directors. The management company acts as an agent for the association.

Form 990, Part VI, Section A, Line 6

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

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

Members have voting rights accorded to 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, 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
Foothill Business Association
EIN
33-0397663
Phone
9494486300
Address
PO BOX 52798, IRVINE, CA 92619

Signing Officer

Name
Christian Vasquez
Title
Manager
Phone
9494486300
Signed
2025-04-30
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bob Searles
Formed
1990
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
5

Preparer

Firm
Cline Carroll & Bartell Llp
Address
9190 IRVINE CENTER DRIVE, IRVINE, CA 92618
Preparer
Michael J Gelfuso
Phone
9494500555
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Members capital contr. To replacement funds (sec. 118) 197,985. Capital expenditures from replacements funds -133,972.

Financial Statement Notes

PART IV, LINE 2B:

Improvements and alterations which alter the exterior appearance of the residence must first be approved by the association's architectural committee. Homeowners are also required to maintain the plants, shrubs, trees, and any other appropriate landscaping improvements, pursuant to plans and specifications approved by the architectural committee, on those portions of the owner's lot which are visible from any street. A refundable architectural deposit may be assessed in such circumstances, and is later refunded subject to an architectural review and upon approval by the architectural committee.

Raw XML Appendix331 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/ActivityOrMissionDesc0TO PROVIDE AND PRESERVE FOR THE USE AND ENJOYMENT OF THE GENERAL PUBLIC, CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS FOR AN ARCHITECTURALLY BEAUTIFUL APPEARANCE AND COMMUNITY ORIENTED AMENITIES.
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IRS990/Form990PartVIISectionAGrp/TitleTxt0VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt2CHIEF FINANCIAL OFFICER
IRS990/Form990PartVIISectionAGrp/TitleTxt3MEMBER AT LARGE
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IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION HAS MADE NO LOBBYING OR POLITICAL EXPENDITURES.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 SCHEDULE C
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0IMPROVEMENTS AND ALTERATIONS WHICH ALTER THE EXTERIOR APPEARANCE OF THE RESIDENCE MUST FIRST BE APPROVED BY THE ASSOCIATION'S ARCHITECTURAL COMMITTEE. HOMEOWNERS ARE ALSO REQUIRED TO MAINTAIN THE PLANTS, SHRUBS, TREES, AND ANY OTHER APPROPRIATE LANDSCAPING IMPROVEMENTS, PURSUANT TO PLANS AND SPECIFICATIONS APPROVED BY THE ARCHITECTURAL COMMITTEE, ON THOSE PORTIONS OF THE OWNER'S LOT WHICH ARE VISIBLE FROM ANY STREET. A REFUNDABLE ARCHITECTURAL DEPOSIT MAY BE ASSESSED IN SUCH CIRCUMSTANCES, AND IS LATER REFUNDED SUBJECT TO AN ARCHITECTURAL REVIEW AND UPON APPROVAL BY THE ARCHITECTURAL COMMITTEE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART IV, LINE 2B:
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IRS990/ScheduleJRequiredInd00
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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 BORD OF DIRECTORS. THE MANAGEMENT COMPANY ACTS AS AN AGENT FOR THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AS PER THE GOVERNING DOCUMENTS - RESIDENTS BECOME MEMBERS BY VIRTUE OF OWNING A UNIT IN THE COMMUNITY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MEMBERS HAVE VOTING RIGHTS ACCORDED TO 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/ExplanationTxt3THE ASSOCIATION'S GOVERNING DOCUMENTS SPECIFY THE VARIOUS RESOLUTIONS REQUIRING MEMBERSHIP APPROVAL. MOST RESOLUTIONS REQUIRE ONLY BOARD OF DIRECTORS APPROVAL. THE ASSOCIATION COMPLIES WITH ALL STATE REQUIREMENTS FOR COMMUNITY INTEREST DEVELOPMENTS REGARDING MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ASSOCIATION'S BOARD OF DIRECTORS REVIEWS AND APPROVES THE TAX RETURNS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION HAS NO EMPLOYEES. THE ASSOCIATION DOES NOT COMPENSATE ITS OFFICERS OR BOARD OF DIRECTORS. NO POLICY OR PROCEDURE FOR COMPENSATION IS REQUIRED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7ALL DOCUMENTS REQUIRED TO BE DISCLOSED BY THE ASSOCIATION ARE AVAILABLE UPON REQUEST AT THE OFFICES OF ITS MANAGEMENT COMPANY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8MEMBERS CAPITAL CONTR. TO REPLACEMENT FUNDS (SEC. 118) 197,985. CAPITAL EXPENDITURES FROM REPLACEMENTS FUNDS -133,972.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION A, LINE 7B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 18
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8FORM 990, PART XI, LINE 9:
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IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01293075
IRS990/TotalAssetsEOYAmt01303740
IRS990/TotalAssetsGrp/BOYAmt01293075
IRS990/TotalAssetsGrp/EOYAmt01303740
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01126104
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt088847
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01147947
IRS990/TotalFunctionalExpensesGrp/TotalAmt01236794
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054605
IRS990/TotalLiabilitiesEOYAmt054605
IRS990/TotalLiabilitiesGrp/BOYAmt054605
IRS990/TotalLiabilitiesGrp/EOYAmt054605
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01238470
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01249135
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01147947
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt057341
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01183445
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01293075
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01303740
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0PO BOX 52798
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092619
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRISTIAN VASQUEZ
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0MANAGER
ReturnHeader/BusinessOfficerGrp/PhoneNum09494486300
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-04-30
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0FOOTHILL BUSINESS ASSOCIATION
ReturnHeader/Filer/BusinessNameControlTxt0FOOT
ReturnHeader/Filer/EIN0330397663
ReturnHeader/Filer/PhoneNum09494486300
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 52798
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092619
ReturnHeader/IRSResponsiblePrtyInfoCurrInd00
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0953184251
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLINE CARROLL & BARTELL LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt09190 IRVINE CENTER DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0IRVINE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092618
ReturnHeader/PreparerPersonGrp/PhoneNum09494500555
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0MICHAEL J GELFUSO
ReturnHeader/ReturnTs02025-05-01T14:04:28-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-02-01
ReturnHeader/TaxPeriodEndDt02025-01-31
ReturnHeader/TaxYr02024

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