Civic Intelligence

Summit Community Association

EIN 33-0400250 • 501(c)4 • Irvine, CA

Profile

Social improvements by providing for the preservation of the architecture and appearance of the community, and by owning, operating, and maintaining the properties for use of all residents in the entire community on certain real property located in anaheim hills, california. Among the general purposes is to promote the common good, health, safety, and general welfare of all residents within the community. The population of the association is approximately 3,700. No grants are provided to others. The association owns and maintains common areas surrounding a community park and horse trails. All facilities are available to residents and their guests on an unrestricted basis.

15241 Laguna Canyon RoadIrvine, CA 92618

n/A

Siviq Scores

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

Liabilities / Assets

37th percentile

0.02x

Higher debt load relative to assets than 37% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

46th percentile

0.08x

Higher debt load relative to revenue than 46% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Net Margin

68th percentile

21%

Higher net margin than 68% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

45th percentile

$0

Higher top officer pay than 45% of similar nonprofits.

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

501(c)4 • $5M-$10M nonprofits • Source year 2024

Asset Growth

54th percentile

6.1%

Faster asset growth than 54% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

32nd percentile

1.4%

Faster revenue growth than 32% of similar nonprofits.

501(c)4 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets37th percentile

Assets

Up

$7,773,212

Up $446,628 (+6.1%) from 2023

Liabilities

Down

$170,504

Down $20,751 (-11%) from 2023

Net Assets

Up

$7,602,708

Up $467,379 (+6.6%) from 2023

Operations
Liabilities / Revenue46th percentileNet Margin68th percentile

Revenue

Up

$2,252,403

Up $32,089 (+1.4%) from 2023

Expenses

Down

$1,785,024

Down $22,830 (-1.3%) from 2023

Net Income

Up

$467,379

Up $54,919 (+13%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth54th percentile

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2020: $6,395,290Liabilities 2020: $113,804Net Assets 2020: $6,281,4862020Assets 2021: $6,782,195Liabilities 2021: $233,102Net Assets 2021: $6,549,0932021Assets 2022: $6,860,425Liabilities 2022: $137,556Net Assets 2022: $6,722,8692022Assets 2023: $7,326,584Liabilities 2023: $191,255Net Assets 2023: $7,135,3292023Assets 2024: $7,773,212Liabilities 2024: $170,504Net Assets 2024: $7,602,7082024

Highlighted filing

2024

Assets$7,773,212
Liabilities$170,504
Net Assets$7,602,708
Open 2024 Filing

Operations Trend

Revenue Growth32nd percentile

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

$3.0M$2.0M$1.0M$0Revenue 2020: $1,918,943Expenses 2020: $1,691,366Net Income 2020: $227,5772020Revenue 2021: $1,877,188Expenses 2021: $1,609,581Net Income 2021: $267,6072021Revenue 2022: $2,020,656Expenses 2022: $1,846,880Net Income 2022: $173,7762022Revenue 2023: $2,220,314Expenses 2023: $1,807,854Net Income 2023: $412,4602023Revenue 2024: $2,252,403Expenses 2024: $1,785,024Net Income 2024: $467,3792024

Highlighted filing

2024

Revenue$2,252,403
Expenses$1,785,024
Net Income$467,379
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7,773,212
Liabilities
$170,504
Net assets
$7,602,708
Revenue
$2,252,403
Expenses
$1,785,024
Net income
$467,379
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$7.77$0.17$7.60$2.25$1.79$0.47
2023Detailed filing. Detailed filing data is available for this year.$7.33$0.19$7.14$2.22$1.81$0.41
2022Detailed filing. Detailed filing data is available for this year.$6.86$0.14$6.72$2.02$1.85$0.17
2021Detailed filing. Detailed filing data is available for this year.$6.78$0.23$6.55$1.88$1.61$0.27
2020Detailed filing. Detailed filing data is available for this year.$6.40$0.11$6.28$1.92$1.69$0.23
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Mar 20, 2025
Return Version
2024v5.0
Gross Receipts
$2,252,403
Mission and Program Overview

Mission

Social improvements by providing for the preservation of the architecture and appearance of the community, and by owning, operating, and maintaining the properties for use of all residents in the entire community on certain real property located in anaheim hills, california. Among the general purposes is to promote the common good, health, safety, and general welfare of all residents within the community. The population of the association is approximately 3,700. No grants are provided to others. The association owns and maintains common areas surrounding a community park and horse trails. All facilities are available to residents and their guests on an unrestricted basis.

The association is obligated to maintain landscaping and common areas and parks accessible to the community and the general public.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$7,051,304$7,562,927▲ $511,623
Cash and Non-Interest-Bearing Accounts$180,351$163,862▼ $16,489
Accounts Receivable$80,831$32,513▼ $48,318
Prepaid Expenses and Deferred Charges$14,098$13,910▼ $188
Total Assets$7,326,584$7,773,212▲ $446,628
Liabilities
Accounts Payable and Accrued Expenses$124,410$113,326▼ $11,084
Deferred Revenue$44,110$54,710▲ $10,600
Other Liabilities$22,735$2,468▼ $20,267
Total Liabilities$191,255$170,504▼ $20,751
Net Assets / Fund Balance
Net Assets With Donor Restrictions$5,470,935$5,800,327▲ $329,392
Net Assets Without Donor Restrictions$1,664,394$1,802,381▲ $137,987
Total Net Assets Fund Balance$7,135,329$7,602,708▲ $467,379
Total Liabilities and Net Assets / Fund Balance$7,326,584$7,773,212▲ $446,628
Compensation and Service Providers
Top Officer Pay45th percentile

Board Members and Trustees

NameTitle
Majid MalekiPresident
Terry HesterMember at Large
William Van WinkleSecretary
Leslie LuzarTreasurer
Steve FeitlinV.p.

Highest Paid Contractors

ContractorServicesLocationCompensation
O'connell LandscapeMonthly Landscape Service23091 ARROYO VISTA, Rsm, CA 92688$1,093,828
Firstservice ResidentialMonthly Management & Admin. Support15241 LAGUNA CANYON ROAD, Irvine, CA 92618$166,948
Revenue and Support

Revenue Composition

Contributions and Grants
$1,968,853
Program Service Revenue
$0
Investment Income
$263,600
Other Revenue
$19,950
Change in Net Assets
$467,379

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,923,011
Revenue Not Reported on Financial Statements
$329,392
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$329,392
Total Revenue per Audited Statements
$1,923,011
Total Revenue per Form 990
$2,252,403
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,785,024
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-$117,763-$117,763
All Other Expenses$93,692$22,972-$116,664
Insurance-$67,883-$67,883
Other Expenses$35,004$77,888-$35,004
Fees for Services Legal-$17,321-$17,321
Fees for Services Accounting-$2,348-$2,348
Total Functional Expenses$1,478,849$306,175$0$1,785,024

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,785,024
Total Expenses per Audited Statements$1,785,024
Total Expenses per Form 990$1,785,024
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 ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
In-house lobbying only
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Income Taxes Payable$2,468
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
No
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
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 used the services of merit property management (from sept. 2010 to present) to handle day to day operations of the development including collections, bill payments, homeowner assistance, etc. The board has the ultimate responsibility for authorizing payments, selecting vendors, and approving the budget.”

Form 990, Part VI, Section A, Line 6

“Upon purchase of a home with the development, each owner becomes a member of the association.”

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

“The board of directors are voted upon by the membership at an annual meeting which requires a quorum of 50% of the 1,493 voting members. Board members serve a 2 year term and come up for election in alternating cycles.”

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

“Dues increases in excess of the 20% allowed by the davis-sterling act are subject to approval of the membership. Special assessments in excess of 5% of the budget are also subject to membership approval.”

Form 990, Part VI, Section B, Line 11B

“Upon preparation, a copy of form 990 is provided to the association's board of directors for review. Upon approval, the board's treasurer signs the return as board representative and mails the form to the ogden, ut processing center.”

Form 990, Part VI, Section B, Line 12C

“The association retains the services of a management company to monitor board activity and document the minutes of the board meetings. The management company provides the membership with candidate information in conjunction with election meetings.”

Form 990, Part VI, Section C, Line 19

“Upon purchase of a home within the development, each owner receives a copy of the association's governing documents through escrow. Copies of the conflict of interest policy and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Summit Community Association
EIN
33-0400250
Phone
9494486000
Address
15241 LAGUNA CANYON ROAD, IRVINE, CA 92618

Signing Officer

Name
Majid Makeki
Title
President
Phone
9494486000
Signed
2025-03-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Majid Maleki
Formed
1989
Legal Domicile
CA
Voting Board Members
5
Independent Board Members
5
Employees
0
Volunteers
0

Preparer

Firm
Owens Moskowitz and Associates Inc
Address
27792 EL LAZO, LAGUNA NIGUEL, CA 92677
Preparer
Robert a Owens CPA
Phone
9498515020
Supplemental Narrative

Financial Statement Notes

PART XI, LINE 4B - OTHER ADJUSTMENTS:

“Change in deferred assessments per fasb 606”

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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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02468
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0INCOME TAXES PAYABLE
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0329392
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0329392
IRS990ScheduleD/RevenueSubtotalAmt01923011
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0CHANGE IN DEFERRED ASSESSMENTS PER FASB 606
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt00
IRS990ScheduleD/TotalExpensesPerForm990Amt01785024
IRS990ScheduleD/TotalLiabilityAmt02468
IRS990ScheduleD/TotalRevenuePerForm990Amt02252403
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt01923011
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt01785024
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ASSOCIATION USED THE SERVICES OF MERIT PROPERTY MANAGEMENT (FROM SEPT. 2010 TO PRESENT) TO HANDLE DAY TO DAY OPERATIONS OF THE DEVELOPMENT INCLUDING COLLECTIONS, BILL PAYMENTS, HOMEOWNER ASSISTANCE, ETC. THE BOARD HAS THE ULTIMATE RESPONSIBILITY FOR AUTHORIZING PAYMENTS, SELECTING VENDORS, AND APPROVING THE BUDGET.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1UPON PURCHASE OF A HOME WITH THE DEVELOPMENT, EACH OWNER BECOMES A MEMBER OF THE ASSOCIATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BOARD OF DIRECTORS ARE VOTED UPON BY THE MEMBERSHIP AT AN ANNUAL MEETING WHICH REQUIRES A QUORUM OF 50% OF THE 1,493 VOTING MEMBERS. BOARD MEMBERS SERVE A 2 YEAR TERM AND COME UP FOR ELECTION IN ALTERNATING CYCLES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3DUES INCREASES IN EXCESS OF THE 20% ALLOWED BY THE DAVIS-STERLING ACT ARE SUBJECT TO APPROVAL OF THE MEMBERSHIP. SPECIAL ASSESSMENTS IN EXCESS OF 5% OF THE BUDGET ARE ALSO SUBJECT TO MEMBERSHIP APPROVAL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4UPON PREPARATION, A COPY OF FORM 990 IS PROVIDED TO THE ASSOCIATION'S BOARD OF DIRECTORS FOR REVIEW. UPON APPROVAL, THE BOARD'S TREASURER SIGNS THE RETURN AS BOARD REPRESENTATIVE AND MAILS THE FORM TO THE OGDEN, UT PROCESSING CENTER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ASSOCIATION RETAINS THE SERVICES OF A MANAGEMENT COMPANY TO MONITOR BOARD ACTIVITY AND DOCUMENT THE MINUTES OF THE BOARD MEETINGS. THE MANAGEMENT COMPANY PROVIDES THE MEMBERSHIP WITH CANDIDATE INFORMATION IN CONJUNCTION WITH ELECTION MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6UPON PURCHASE OF A HOME WITHIN THE DEVELOPMENT, EACH OWNER RECEIVES A COPY OF THE ASSOCIATION'S GOVERNING DOCUMENTS THROUGH ESCROW. COPIES OF THE CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
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 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt07326584
IRS990/TotalAssetsEOYAmt07773212
IRS990/TotalAssetsGrp/BOYAmt07326584
IRS990/TotalAssetsGrp/EOYAmt07773212
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt01968853
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0306175
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt01478849
IRS990/TotalFunctionalExpensesGrp/TotalAmt01785024
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0191255
IRS990/TotalLiabilitiesEOYAmt0170504
IRS990/TotalLiabilitiesGrp/BOYAmt0191255
IRS990/TotalLiabilitiesGrp/EOYAmt0170504
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt07135329
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07602708
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt01478849
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0283550
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02252403
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt07326584
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07773212
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
IRS990/USAddress/CityNm0IRVINE
IRS990/USAddress/StateAbbreviationCd0CA
IRS990/USAddress/ZIPCd092618
IRS990/VotingMembersGoverningBodyCnt05
IRS990/VotingMembersIndependentCnt05
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd01
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0MAJID MAKEKI
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT
ReturnHeader/BusinessOfficerGrp/PhoneNum09494486000
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-03-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0SUMMIT COMMUNITY ASSOCIATION
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0C/O FIRSTSERVICE RESIDENTIAL
ReturnHeader/Filer/BusinessNameControlTxt0SUMM
ReturnHeader/Filer/EIN0330400250
ReturnHeader/Filer/PhoneNum09494486000
ReturnHeader/Filer/USAddress/AddressLine1Txt015241 LAGUNA CANYON ROAD
ReturnHeader/Filer/USAddress/CityNm0IRVINE
ReturnHeader/Filer/USAddress/StateAbbreviationCd0CA
ReturnHeader/Filer/USAddress/ZIPCd092618
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0330244756
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0OWENS MOSKOWITZ AND ASSOCIATES INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt027792 EL LAZO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0LAGUNA NIGUEL
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd092677
ReturnHeader/PreparerPersonGrp/PhoneNum09498515020
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBERT A OWENS CPA
ReturnHeader/ReturnTs02025-03-22T17:36:36-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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