Civic Intelligence

Foothill Business Association

990 • Fiscal year 2026 • EIN 33-0397663

Feb 01, 2025 to Jan 31, 2026

PO Box 52798Irvine, CA 92619

(949) 448-6300

Siviq Scores

Scores are not available for this record yet.

Balance Sheet

Assets

Up

$1,380,861

Up $77,121 (+5.9%) from 2025

Net Assets

Up

$1,325,906

Up $76,771 (+6.1%) from 2025

Liabilities

Up

$54,955

Up $350 (+0.6%) from 2025

Revenue And Expenses

Revenue

Up

$1,381,528

Up $198,083 (+17%) from 2025

Expenses

Up

$1,353,289

Up $116,495 (+9.4%) from 2025

Net Income

Up

$28,239

Up $81,588 (+153%) from 2025

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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: $1,249,1352025Assets 2026: $1,380,861Liabilities 2026: $54,955Net Assets 2026: $1,325,9062026

Highlighted filing

2026

Assets$1,380,861
Liabilities$54,955
Net Assets$1,325,906

Operations Trend

Revenue, expenses, and net income across loaded years, with this 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: -$53,3492025Revenue 2026: $1,381,528Expenses 2026: $1,353,289Net Income 2026: $28,2392026

Highlighted filing

2026

Revenue$1,381,528
Expenses$1,353,289
Net Income$28,239
Jump To
Filing Snapshot
Filing Period
Feb 1, 2025 to Jan 31, 2026
Signed
Mar 20, 2026
Return Version
2025v4.0
Gross Receipts
$1,381,528
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$1,271,484$1,320,016▲ $48,532
Cap Stk Tr Prin Current Funds$1,271,484$1,320,016▲ $48,532
Cash and Non-Interest-Bearing Accounts$32,256$60,845▲ $28,589
Rtn Earn Endowment Incm Other Fnds$-22,349$5,890▲ $28,239
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Total Assets$1,303,740$1,380,861▲ $77,121
Liabilities
Escrow Account Liability$54,605$54,955▲ $350
Total Liabilities$54,605$54,955▲ $350
Net Assets / Fund Balance
Total Net Assets Fund Balance$1,249,135$1,325,906▲ $76,771
Total Liabilities and Net Assets / Fund Balance$1,303,740$1,380,861▲ $77,121
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$896,187
Park West Tree Care INC-22421 GILBERTO SUITE A, Rancho Santa Margarita, CA 92688$176,379
Revenue and Support

Revenue Composition

Contributions and Grants
$1,372,350
Program Service Revenue
$0
Investment Income
$9,178
Other Revenue
$0
Change in Net Assets
$28,239
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,353,289
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$36,140$21,225-$57,365
Insurance$6,910$12,833-$19,743
Office Expenses-$12,391-$12,391
Other Expenses$10,159--$10,159
Fees for Services Accounting-$830-$830
All Other Expenses$143--$143
Total Functional Expenses$1,261,898$91,391$0$1,353,289
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
Charlii Honghin
Title
Controller
Phone
9494486300
Signed
2026-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Charlii Honghin
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
Jesse a Draper
Phone
9494500555
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Members capital contr. To replacement funds (sec. 118) 308,613. Capital expenditures from replacements funds -260,081.

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.

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IRS990/Desc0THE ASSOCIATION PROVIDES FOR THE PRESERVATION AND MAINTENANCE OF THE ARCHITECTURE, GREENBELTS, SLOPES, LIGHT FIXTURES, SIGNAGE IN THE PLANNED COMMUNITY IN ORANGE COUNTY, CALIFORNIA. IT REGULARLY, THROUGH ITS MAINTENANCE AND PRESERVATION ACTIVITIES, PROVIDES FOR CIVIC BETTERMENTS AND SOCIAL IMPROVEMENTS WHICH PROMOTE THE COMMON GOOD, HEALTH, SAFETY AND GENERAL WELFARE OF THE LOCAL COMMUNITY AND THE PUBLIC AT LARGE.
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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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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) 308,613. CAPITAL EXPENDITURES FROM REPLACEMENTS FUNDS -260,081.
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:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd01
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01303740
IRS990/TotalAssetsEOYAmt01380861
IRS990/TotalAssetsGrp/BOYAmt01303740
IRS990/TotalAssetsGrp/EOYAmt01380861
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01372350
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt091391
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01261898
IRS990/TotalFunctionalExpensesGrp/TotalAmt01353289
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt054605
IRS990/TotalLiabilitiesEOYAmt054955
IRS990/TotalLiabilitiesGrp/BOYAmt054605
IRS990/TotalLiabilitiesGrp/EOYAmt054955
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01249135
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01325906
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01261898
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09178
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt01381528
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt05
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01303740
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01380861
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/PersonNm0CHARLII HONGHIN
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CONTROLLER
ReturnHeader/BusinessOfficerGrp/PhoneNum09494486300
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-03-20
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/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/PreparerPersonNm0JESSE A DRAPER
ReturnHeader/ReturnTs02026-04-06T03:10:43-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02025-02-01
ReturnHeader/TaxPeriodEndDt02026-01-31
ReturnHeader/TaxYr02025

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